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acr-implications

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Use when writing the contribution and implications section for a 《会计研究》 (Accounting Research) manuscript — articulating both the accounting-theory contribution (role of accounting information) and concrete implications for standard-setters, regulators, and audit/reporting practice. Use after results and tables are final.

Accounting-Research-Skills/skills/acr-implications/SKILL.md

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# 贡献与实务启示（acr-implications）

## 触发时机

- 文末贡献只有"丰富了相关文献"
- 启示写成空泛"建议加强监管"四件套，无具体抓手
- 只谈理论不谈准则/监管，或只谈实务不谈理论
- 审稿人问"这对准则制定者/监管者有什么用"

## 本刊要"理论 + 实务"双落点

《会计研究》由中国会计学会主办，实务相关性是其底色。贡献既要说清**会计理论层面**（会计信息/披露/鉴证的作用机理），又要给出**可操作的准则/监管/实务启示**——但实务启示要具体、可落地，不是口号。

## 理论贡献的写法
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