当代中国会计与财务研究现状分析:以国家自然科学基金项目为例

摘要

以2003 - 2009年立项的有关会计与财务研究的自然科学基金项目为基础,分析当代中国会计与财务研究的现状及特征.发现国家自然科学基金项目具有显著的倾向性特征:资助项目及资助金额比例有所波动；研究内容主要集中在公司理财与财务管理方面；实证研究方法应用的比例逐年增加；项目负责人具有高学历、高职称、高职务特征；985院校和211院校占资助项目总数的比例较大.%The paper analyses the current situation and features of accounting and finance in China, based on the projects of National Natural Science Fund Between 2003 and 2009. We find as follows tendentious features; (1) There are volatility about quantity and grant of projects; (2) Researcher focus on fields of financial management and corporation finance, rather than accounting; (3) Proportion of positive accounting methodology increases with years; (4) Project holders have features of better educational background, higher professional title and higher position; (5) Universities under "985 project" and "211 project" account for over eighty percent of all projects.