进入2013年,《中国会计评论》走完第一个十年,从初期的每年两期,后来发展到每年四期,已经出版整整30期。常常被问到一个具体问题:会计实证研究有用吗?我理解这里说的有用性,包括对会计界同业人士准则制定者、注册会计师、会计专业教书人;也包括 In 2013, China Accounting Review went through the first ten years, from the initial two sessions a year to four a year and has been published for a full 30 periods. I am often asked a specific question: Is the accounting empirical research useful? I understand the usefulness here, including guidelines for accountants, certified public accountants, accounting professors; also include