會計作為經濟活動的通用語言，滲透於企業決策、資本市場與公共治理的每個環節會計。從製造業成本控制到金融業風險定價，從上市公司ESG資訊披露到政府預算績效管理，會計系統支撐著資源配置效率與社會信任構建。當前中國正經歷經濟結構轉型，新會計準則實施、數字化審計技術應用及碳中和目標下的環境會計需求，持續催生本土研究命題。
本期【刊•見】為諸位介紹一本會計學領域的期刊-China Journal of Accounting Studies會計。除了對關鍵指標進行詳盡解讀外，還向您推薦刊內近三年高被引文章，以及近一年高閱讀量文章：
ESG報告中的“漂綠”是否會增加股價崩盤風險會計？
數字化轉型的治理效應會計：基於會計質量的視角
商人行會文化是否降低了債務成本會計？來自中國的證據
業務-財務融合、企業避稅與稅收風險會計：來自企業招聘資料的經驗證據
統一稅收激勵政策、稅負公平與企業投資效率
Print ISSN: 2169-7213 Online ISSN: 2169-7221
China Journal of Accounting Studies是中國會計學會主辦的官方國際學術期刊，旨在搭建中國與國際學術界、研究生、政策制定者及其他會計與財務研究領域相關人士的交流平臺，促進中國及全球會計與金融領域的學術交流會計。
本刊秉承開放包容的原則，接受基於經濟學、社會學、心理學及其他相關學科（自然科學或社會科學）的各類理論正規化，無論其是經典框架還是創新視角會計。期刊歡迎採用多元研究方法（如分析性研究、檔案研究、實驗研究、調查研究和定性案例研究）的投稿，涵蓋主題包括但不限於：
財務會計
管理會計
金融與財務管理
審計
公司治理
公共部門會計
社會與環境會計
會計教育
會計史
會計資訊系統
無論研究聚焦中國或非中國的會計與金融理論、方法和問題，均同等歡迎會計。稿件將根據其原創性、嚴謹性、相關性以及表達質量進行評審。
該期刊已被Scopus、DOAJ等資料庫收錄，並被ABS (Association of Business Schools)' 2024 Academic Journal Guide收錄會計。
展開全文
【期刊首頁】👉
Scopus
根據Scopus顯示, China Journal of Accounting Studies
2024年CiteScore為 1.3
在商業、管理和會計會計：一般商務、管理和會計領域排名170/225
在商業、管理和會計會計：會計領域排名136/182
作者須知
接收文章型別
China Journal of Accounting Studies期刊接受原創研究論文會計。
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編輯團隊
China Journal of Accounting Studies的主編由中國會計學會原秘書長周守華教授、對外經濟貿易大學陳漢文教授聯合擔任會計。編輯團隊匯聚了海內外頂尖學者。顧問編輯由前聖地亞哥州立大學會計學教授Chee W. Chow和英屬哥倫比亞大學尚德商學院名譽教授Dan A. Simunic共同擔任。
顧問編輯
Chee W. Chow
Chee W. Chow，前聖地亞哥州立大學會計學教授，曾任美國會計學會（AAA）管理會計分會主席會計。其研究主要集中於管理會計與管理控制系統，包括績效評價、組織與文化背景下的控制機制，以及相關的審計與會計問題。
Dan A. Simunic
Dan A. Simunic，英屬哥倫比亞大學尚德商學院會計與資訊系統系名譽教授會計。加拿大註冊會計師協會（CGA）講座教授。研究方向為：審計經濟學；審計生產、審計定價、審計質量與審計師選擇的實證研究；法律責任對審計師行為的影響。
聯合主編
周守華
周守華，原中國會計學會常務副秘書長，管理學（會計學）博士，教授，博士生導師，中國註冊會計師會計。
陳漢文
陳漢文，對外經濟貿易大學博士生導師，南京審計大學教授會計。主要研究方向為審計理論與實務，會計理論與實務，內部控制、風險管理與公司治理。
近三年內高被引文章
Does ESG report greenwashing increase stock price crash risk?
ESG報告中的“漂綠”（greenwashing）是否會增加股價崩盤風險會計？
作者會計：Guangrui Liu et al.
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文章摘要會計：
From the perspective of non-financial information greenwashing, this paper investigates the impact mechanism of environmental, social and governance (ESG) report greenwashing on stock price crash risk. The results indicate that ESG report greenwashing increases the stock price crash risk. In high earnings management companies, ESG report greenwashing is positively correlated with stock price crash risk, and ESG report greenwashing and earnings management are complementary. Further analysis shows that better internal and external corporate governance can suppress the impact of ESG greenwashing. In addition, in the voluntary disclosure and private enterprise samples, ESG report greenwashing has a greater impact on the stock price crash risk. Mechanism analysis found that the greenwashing of ESG reports intensified the information asymmetry會計，which increased the stock price crash risk. Overall, our evidence is consistent with the masking effect of socially responsible information, and that ESG greenwashing increases the stock price crash risk.
Governance effects of digital transformation: from the perspective of accounting quality
數字化轉型的治理效應會計：基於會計質量的視角
作者會計：Qiaoling Fang, Nutao Yu & Hui Xu
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文章摘要會計：
With the rapid development of digital economy and technology in China, we research on whether corporate digital transformation in traditional industries can improve accounting quality as well as corporate governance. Our findings suggest that, firms proceeding more digital transformation have lower degree of earnings management and higher degree of accounting qualities. Digital transformation can improve accounting quality by reducing three types of agency costs. Specifically, digital transformation can improve corporate internal control, as well as attract more analyst tracking, to improve accounting qualities. Additional analysis suggests that, the governance effects of corporate digital transformation are more prevails in non-state firms, or weak information quality firms, as well as in long-term oriented firms. Corporate digital transformation can decrease real earnings management and stock price synchrony, increase accounting quality, reveals a positive governance effect.
Does Merchant Guild Culture Reduce the Cost of Debt? Evidence from China
商人行會文化是否降低了債務成本會計？來自中國的證據
作者會計：Jianying Weng, Xingqiang Du & Qiao Lin
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文章摘要會計：
Using hand-collected data on merchant guild culture and a sample over 2003–2019, this study examines the effect of merchant guild culture on the cost of debt. Our findings reveal that merchant guild culture is negatively associated with the cost of debt, suggesting that merchant guild culture rooted in ancient China continuously affects corporate behaviour, builds the borrower-lender trust relationship by strengthening ethical standards of borrowers, and eventually reduces the cost of debt. The above findings are robust to a variety of sensitivity tests and using the PSM approach, two-stage IV regression procedures and regression discontinuity design to address the endogeneity. Moreover, channel tests show that merchant guild culture reduces the cost of debt by depressing the default risks. Furthermore, our main findings are more pronounced for firms in regions with lower extent of Marketisation and higher risk taking, firms with lower managerial ownership and lower ratio of independent directors.
近一年內高閱讀量文章
Business-finance integration, tax avoidance and tax risk—empirical evidence based on firm recruitment data
業務—財務融合、企業避稅與稅收風險會計：來自企業招聘資料的經驗證據
作者會計：Yitong Zhao, Hang Liu & Song Chen
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文章摘要會計：
The advancement of digital transformation in tax administration and the rise of novel business models make firms increasingly recognise the strategic importance of integrating business and finance departments (referred to as ‘business-finance integration (BFI)’) in tax management. Our study analyzes recruitment data from Chinese A-share listed firms between 2014 and 2021 based on machine learning methods to identify the shift towards BFI and evaluate its impact on corporate tax management. We find that BFI significantly reduces tax avoidance. However, this effect is more pronounced in firms facing higher potential tax risks, such as those with complex organisational structures or greater exposure to tax audits. Additionally, BFI can reduce corporate tax risks. The conclusions indicate that BFI curbs corporate tax avoidance by reducing tax risks, thereby enhancing tax management efficiency. The findings provide significant theoretical and practical insights for promoting interdepartmental collaboration, advancing financial management, and improving tax management within firms.
Unified tax incentive policies, tax burden fairness, and corporate investment efficiency
統一稅收激勵政策、稅負公平與企業投資效率
作者會計：Xiaoyang Zhao, Guangyuan Ma & Feng Guan
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文章摘要會計：
The implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and Regulating Preferential Taxation Policies, this study empirically examines the impact of unified tax incentive policies on the investment efficiency of micro-enterprises. The results reveal that by promoting fair competition among enterprises and curbing managerial shirking behaviour, these policies help companies improve their investment efficiency. Cross-sectional tests indicate that the main effect is more pronounced in companies with poorer operating performance and weaker market competitiveness.
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