Individual skill
accounting-research
Use when targeting 《会计研究》(Accounting Research) — the top accounting journal of the Accounting Society of China. Apply to financial accounting, auditing, management accounting, disclosure/governance, and tax papers, emphasizing archival capital-market identification, accurate institutional/standard-setting detail, and contribution to accounting theory and practice. Distinguishes accounting framings from generic corporate finance.
Chinese-SocialScience-Journal-Skills/skills/accounting-research/SKILL.md
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# 《会计研究》投稿（accounting-research）
## 期刊定位
中国会计学会主办，国内**会计学第一刊**。覆盖财务会计、审计、管理会计、信息披露与公司治理、税收。主流是**资本市场档案式实证**（archival），但极重视**会计制度/准则细节**与**实务相关性**。与《金融研究》的差异：本刊的落点是**会计信息、披露质量、审计、准则**，而非金融机理本身。
## 触发时机
- 题目涉及盈余质量、信息披露、审计质量/费用、会计准则变更、内控、税收规避
- 公司治理题但落点在**信息环境/会计信息**
- 用准则或监管变更（如新收入/租赁准则、IFRS 趋同、金税工程）做事件/准实验
- 想判断属于会计议题还是公司金融议题
## 选题偏好