作　　者： ; ; ;

机构地区： 中南财经政法大学会计学院

出　　处： 《会计研究》 2013年第11期23-30,95,共8页

摘　　要： 在我国会计理论研究领域，一定时期内国家自然科学基金、国家社会科学基金和教育部人文社会科学基金资助的项目及其分布，可在一定程度上折射出同期会计理论研究的基本取向与态势。本文以2000～2012年间三大基金资助的会计类项目为研究样本，系统统计分析了21世纪前十三年间我国会计理论研究现状及其显现出来的多元特征。研究发现：三大基金资助的会计类项目数量均呈持续增长态势，资助总额和平均额亦不断增加；在资助项目类别上，不仅主要项目类别立项稳中有升，且呈现出对青年项目和地区项目的适当倾斜；但在研究内容上，三大基金均侧重于财务管理、资本市场与信息披露和审计等领域，而对会计基础理论、成本与管理会计、政府及非营利组织会计以及政府审计等领域的资助却较薄弱。中国会计理论未来研究方向与布局可适当调整。 In the field of Chinese accounting theory research,the projects sponsored by the National Natural Science Foundation of China,the National Social Science Foundation and Humanities and Social Science Foundation of Ministry of Education in a certain period as well as their distribution can reflect,to some degree,the basic orientation and posture of the accounting theory research at the same period. This paper takes the accounting projects sponsored by the three foundations from 2000 to 2012 years as the research samples,does statistics and analyzes the status of accounting theory research and the diverse characteristics which emerged over the first thirteen years of 21st century. This study found that the number of accounting projects sponsored by the three funds showed a sustaining growth,the total amount and average amount are also increasing; in project categories,not only the main project categories keep some growth in the stability,but also the three funds show a proper tilt to the Youth Project and the Regional Project; in research content,the three funds focus on financial management,capital market and information disclosure as well as auditing fields,but the basic accounting theory,cost and management accounting,government and non-profit organization accounting and government auditing have supported weakly. The future research directions and layout of Chinese accounting theory can be adjusted appropriately.

关 键 词： 会计理论研究 国家基金项目 资助 研究内容 研究主体

领　　域： [经济管理] [经济管理]