중국 회계학계의 실증적 회계연구 동향

A Study on the Empirical Accounting Research in China

본 논문에서는 첫째, 중국 회계학계의 실증적 회계연구의 발전과 최근의 동향을 설명하고, 그 이론적 성과를 정리하였다. 둘째, 중국학계의 실증적 회계연구의 연구방법론상의 문제점을 지적하고, 향후 실증 회계연구의 발전 방향을 제시하였다.

This paper reviews the empirical accounting research in China in the last ten years. We first depict a big picture of the literature and then give some critical reviews on each important area. Our focus is on the research problems and the weakness of research designs. Basing on the literature we reviewed, we provide our perspective on the prospect of empirical accounting study in China. The structure of our paper is different with other review papers in that we propose a framework of the empirical accounting study surrounding accounting information, and then review relevant topics according to the framework.