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acr-fit-positioning

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Use when judging whether a manuscript's landing point is an ACCOUNTING issue (accounting information / disclosure / audit / standards) versus a corporate-finance mechanism, before drafting for 《会计研究》 (Accounting Research). Use this to decide fit and to re-route finance-mechanism papers to a finance journal before any other acr-* skill.

Accounting-Research-Skills/skills/acr-fit-positioning/SKILL.md

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# 会计 vs 金融定位判断（acr-fit-positioning）

## 触发时机

- 拿不准稿子是会计议题还是公司金融议题
- 用上市公司数据跑了回归，但落点说不清是"会计信息"还是"定价/融资"
- 治理题，不确定该往会计信息环境还是管理学理论靠
- 投稿前最后确认对不对口（本刊是 CSSCI 唯一会计刊，定位极清晰）

## 核心判据：落点在哪一端？

《会计研究》的稿子，因变量或机制核心必须落在**会计信息的生产、披露与鉴证**这一端。判断标准是问"这篇真正在解释/改变的是什么"。

| 维度 | 会计议题（本刊对口） | 金融机理（改投金融研究） |
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