近年来我国会计国际化的呼声日高,我国会计在与国际惯例接轨方面已取得了长足进步,顺应和促进了深化改革、扩大开放的伟大事业。但与此同时,当我们审视会计学研究本身,却发现与国际惯例还相去甚远。其中突出表现在会计学术研究文章尚未形成规范 In recent years, the internationalization of accounting in our country has grown louder and louder. Our country’s accounting has made great strides in its convergence with international practice, and has followed and promoted the great cause of deepening reform and opening wider to the outside world. At the same time, however, when we look at accounting research itself, we find that it is far from international practice. One of the outstanding performance in the accounting academic research article has not yet formed a standard