进入2015年,《中国会计评论》第3期迎来一个虽然不算非常特别,但也可以说是一个新台阶:总第41期。对人类而言,40岁标志着进入“不惑”之年:虽然走向成熟,但也或多或少有了一些惰性。对学术期刊来说,40期其实仍然还处在成长阶段。但是,我们已经被提醒反思,是不是已经有了些微惰性?当然,这种惰性并非一定指懒惰,而是更多地从学术土壤和学术园地视角的审视:面对着经济社 Into 2015, China Accounting Review No. 3 ushered in a Although not very special, but it can be said to be a new level: the total number 41. For humans, the 40-year-old marks the year to enter the “do not be confused”: although mature, but also more or less some inertia. For academic journals, 40 is actually still in its formative years. However, we have been reminded to reflect on whether we are already somewhat inert. Of course, this inertia does not necessarily mean laziness, but more from the perspective of the academic soil and academic fields: in the face of Economic Society