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acr-literature-review

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Use when building or repairing the literature review for 《会计研究》 (Accounting Research) — entering the accounting research lineage (earnings quality, conservatism, audit quality, disclosure, value relevance) rather than piling recent Chinese empirical citations, and positioning the gap as an accounting contribution.

Accounting-Research-Skills/skills/acr-literature-review/SKILL.md

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# 会计文献脉络（acr-literature-review）

## 触发时机

- 综述只堆近五年中文回归，没进会计理论脉络
- 引了一堆"X 影响 Y"实证，但说不清自己补的是哪个缺口
- 不知道该引哪些会计学经典与计量基准文献
- 审稿人质疑"理论定位不清 / 文献不对会计口"

## 进入会计脉络，而非堆引用

本刊审稿先看**理论定位**：你接的是哪一条会计研究脉络，补的是哪个具体缺口。综述要按**源流 → 进展 → 缺口 → 本文位置**组织，不要按年份罗列。

## 必须接上的脉络锚点（按议题）
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