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为便于会计学术交流，提高《会计研究》质量，规范出版格式，根据国家新闻出版署制定的有关标准，对２０００年起《会计研究》刊登论文的撰写格式提出如下要求：一、会计学术论文，应提供会计学科领域最新研究成果、创新见解或会计实务中的先进经验等信息，其内容应有所发现、
In order to facilitate the academic exchange of accounting, improve the quality of “accounting research” and standardize the format of publication, the following requirements are put forward for the writing format of the published articles of “Accounting Research” from 2000 on the basis of the relevant standards formulated by the State Press and Publication Administration: I. Accounting academic papers, Should provide the latest research results in the field of accounting, innovative ideas or advanced experience in accounting practices and other information, the content should be found,