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acr-topic-selection

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Use when framing or sharpening a topic for 《会计研究》 (Accounting Research) — turning a generic "X affects Y" empirical idea into an accounting contribution anchored in China's institutional setting, accounting theory, and standard-setting / practice relevance. Use before literature review.

Accounting-Research-Skills/skills/acr-topic-selection/SKILL.md

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# 选题与会计学贡献（acr-topic-selection）

## 触发时机

- 有数据和初步相关，但讲不出"会计学层面的贡献"
- 选题停在"某变量影响盈余管理/披露"，缺理论与制度抓手
- 想蹭热点（数字化、ESG、AI、共同富裕）但落点不在会计
- 不确定贡献够不够上会计第一刊

## 会计学贡献的四种来源（强 → 可接受）

1. **新会计现象/新制度催生的新问题**：如新收入准则、新租赁准则、新金融工具准则、注册制下信息披露、关键审计事项、内控强制审计——制度变更打开真实问题
2. **修正既有会计认识**：对盈余管理动机、稳健性作用、披露经济后果的既有判断给出反例或边界条件
3. **打通信息生产链条**：连接"准则/治理/审计"与"会计信息质量/披露"之间被忽视的环节
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