会计研究

"Accounting Research" was founded in March 1980, supervised by the Ministry of Finance and hosted by the Chinese Accounting Society. This journal is a national first-class academic journal, identified by the National Natural Science Foundation of China as an important A-class journal in management science, the only accounting academic journal in the CSSCI source journals, and is recognized by the academic community as an authoritative journal in accounting. For over 40 years, the publication has been closely integrated with the practice of China's economic and social development, highlighting academic foresight, policy guidance, and practical relevance. It is committed to promoting the prosperity and development of accounting theory and has become an academic platform that concentrates on reflecting high-quality accounting research achievements in China.

　　《会计研究》于1980年3月创刊，由财政部主管、中国会计学会主办。该期刊是国家一级学术期刊，是国家自然科学基金委员会确定的管理科学A类重要期刊，是CSSCI来源期刊中惟一的会计类学术期刊，是学术界公认的会计学权威期刊。 　　《会计研究》制定了严格的审稿用稿制度，建立了“三审终审制度”、“双向匿名审稿制度”，确保审稿过程科学、严谨、客观、公正；同时，在保证用稿质量的前提下，注重发现和培育学术新人，鼓励拓展会计学新领域，鼓励运用多种研究方法开展理论研究。内容涵盖财务会计、财务管理、管理会计、公司治理、审计等多个领域，读者群体主要是国内外具有较好理论基础的会计研究人员和实务工作者。40多年来，刊物紧密结合中国经济和社会发展的实践，突出学术前瞻性、政策指导性和现实针对性，致力于推动会计理论的繁荣和发展，已经成为集中反映我国高质量会计研究成果的学术平台。