最近二十多年来,一种新兴的会计实践活动——会计实验在毁誉参半中逐渐发展起来。尤其当国际上实验经济学荣获了诺贝尔经济学奖后,重新认识会计实验就显得更为必要。而这些又必然涉及新学科产生的条件和会计实验的本质问题。本文就此进行探讨。 In the recent two decades or so, a new type of accounting practice, accounting experiments, developed gradually during the period of mixed development. Especially when International Experimental Economics won the Nobel Prize for Economics, it is even more necessary to re-understand accounting experiments. And these inevitably involve the conditions of new disciplines and the nature of accounting experiments. This article discusses this.