会计作为经济活动的通用语言，渗透于企业决策、资本市场与公共治理的每个环节。从制造业成本控制到金融业风险定价，从上市公司ESG信息披露到政府预算绩效管理，会计系统支撑着资源配置效率与社会信任构建。当前中国正经历经济结构转型，新会计准则实施、数字化审计技术应用及碳中和目标下的环境会计需求，持续催生本土研究命题。 

 本期刊·见为诸位介绍一本会计学领域的期刊— China Journal of Accounting Studies。除了对关键指标进行详尽解读外，还向您推荐刊内近三年高被引文章，以及近一年高阅读量文章： 

• ESG报告中的“漂绿”是否会增加股价崩盘风险？   

• 数字化转型的治理效应：基于会计质量的视角 

• 商人行会文化是否降低了债务成本？来自中国的证据 

• 业务—财务融合、企业避税与税收风险：来自企业招聘数据的经验证据   

• 统一税收激励政策、税负公平与企业投资效率   

 Print ISSN: 2169-7213  

Online ISSN: 2169-7221 

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China Journal of Accounting Studies是中国会计学会主办的官方国际学术期刊，旨在搭建中国与国际学术界、研究生、政策制定者及其他会计与财务研究领域相关人士的交流平台，促进中国及全球会计与金融领域的学术交流。 

本刊秉承开放包容的原则，接受基于经济学、社会学、心理学及其他相关学科（自然科学或社会科学）的各类理论范式，无论其是经典框架还是创新视角。期刊欢迎采用多元研究方法（如分析性研究、档案研究、实验研究、调查研究和定性案例研究）的投稿，涵盖主题包括但不限于： 

• 财务会计 

• 管理会计 

• 金融与财务管理 

• 审计 

• 公司治理 

• 公共部门会计 

• 社会与环境会计 

• 会计教育 

• 会计史 

• 会计信息系统 

无论研究聚焦中国或非中国的会计与金融理论、方法和问题，均同等欢迎。稿件将根据其原创性、严谨性、相关性以及表达质量进行评审。 

 该期刊已被Scopus、DOAJ等数据库收录，并被ABS (Association of Business Schools)' 2024 Academic Journal Guide收录。 

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 China Journal of Accounting Studies

 2024 CiteScore：1.3 

 年下载量：12万次 

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 Scopus 

 根据Scopus显示,  China Journal of Accounting Studies

 2024年CiteScore为 1.3 

• 在商业、管理和会计：一般商务、管理和会计领域排名170/225 

• 在商业、管理和会计：会计领域排名136/182 

作者须知： 

接收文章类型： 

 China Journal of Accounting Studies 期刊接受原创研究论文。 

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 编辑团队 

China Journal of Accounting Studies的主编由中国会计学会原秘书长周守华教授、对外经济贸易大学陈汉文教授联合担任。编辑团队集合了各地顶尖学者。顾问编辑由前圣地亚哥州立大学会计学教授Chee W. Chow和英属哥伦比亚大学尚德商学院名誉教授Dan A. Simunic共同担任。 

 顾问编辑 

Chee W. Chow，前圣地亚哥州立大学会计学教授，曾任美国会计学会（AAA）管理会计分会主席。其研究主要集中于 管理会计与管理控制系统，包括绩效评价、组织与文化背景下的控制机制，以及相关的审计与会计问题。 

Dan A. Simunic，英属哥伦比亚大学尚德商学院会计与信息系统系名誉教授。加拿大注册会计师协会（CGA）讲座教授。研究方向为：审计经济学；审计生产、审计定价、审计质量与审计师选择的实证研究；法律责任对审计师行为的影响。 

 联合主编 

周守华，原中国会计学会常务副秘书长，管理学（会计学）博士，教授，博士生导师，中国注册会计师。 

陈汉文，对外经济贸易大学博士生导师，南京审计大学教授。主要研究方向为审计理论与实务，会计理论与实务，内部控制、风险管理与公司治理。 

 近三年内高被引文章 

Does ESG report greenwashing increase stock price crash risk? 

ESG报告中的“漂绿”（greenwashing）是否会增加股价崩盘风险？ 

作者： Guangrui Liu et al. 

摘要： From the perspective of non-financial information greenwashing, this paper investigates the impact mechanism of environmental, social and governance (ESG) report greenwashing on stock price crash risk. The results indicate that ESG report greenwashing increases the stock price crash risk. In high earnings management companies, ESG report greenwashing is positively correlated with stock price crash risk, and ESG report greenwashing and earnings management are complementary. Further analysis shows that better internal and external corporate governance can suppress the impact of ESG greenwashing. In addition, in the voluntary disclosure and private enterprise samples, ESG report greenwashing has a greater impact on the stock price crash risk. Mechanism analysis found that the greenwashing of ESG reports intensified the information asymmetry，which increased the stock price crash risk. Overall, our evidence is consistent with the masking effect of socially responsible information, and that ESG greenwashing increases the stock price crash risk. 

Governance effects of digital transformation: from the perspective of accounting quality 

数字化转型的治理效应：基于会计质量的视角 

作者： Qiaoling Fang, Nutao Yu & Hui Xu 

摘要： With the rapid development of digital economy and technology in China, we research on whether corporate digital transformation in traditional industries can improve accounting quality as well as corporate governance. Our findings suggest that, firms proceeding more digital transformation have lower degree of earnings management and higher degree of accounting qualities. Digital transformation can improve accounting quality by reducing three types of agency costs. Specifically, digital transformation can improve corporate internal control, as well as attract more analyst tracking, to improve accounting qualities. Additional analysis suggests that, the governance effects of corporate digital transformation are more prevails in non-state firms, or weak information quality firms, as well as in long-term oriented firms. Corporate digital transformation can decrease real earnings management and stock price synchrony, increase accounting quality, reveals a positive governance effect. 

Does Merchant Guild Culture Reduce the Cost of Debt? Evidence from China 

商人行会文化是否降低了债务成本？来自中国的证据 

作者：Jianying Weng, Xingqiang Du &Qiao Lin 

摘要： Using hand-collected data on merchant guild culture and a sample over 2003–2019, this study examines the effect of merchant guild culture on the cost of debt. Our findings reveal that merchant guild culture is negatively associated with the cost of debt, suggesting that merchant guild culture rooted in ancient China continuously affects corporate behaviour, builds the borrower-lender trust relationship by strengthening ethical standards of borrowers, and eventually reduces the cost of debt. The above findings are robust to a variety of sensitivity tests and using the PSM approach, two-stage IV regression procedures and regression discontinuity design to address the endogeneity. Moreover, channel tests show that merchant guild culture reduces the cost of debt by depressing the default risks. Furthermore, our main findings are more pronounced for firms in regions with lower extent of Marketisation and higher risk taking, firms with lower managerial ownership and lower ratio of independent directors. 

近一年内高阅读量文章  

Business-finance integration, tax avoidance and tax risk—empirical evidence based on firm recruitment data 

业务—财务融合、企业避税与税收风险：来自企业招聘数据的经验证据 

作者：Yitong Zhao, Hang Liu & Song Chen 

摘要： The advancement of digital transformation in tax administration and the rise of novel business models make firms increasingly recognise the strategic importance of integrating business and finance departments (referred to as ‘business-finance integration (BFI)’) in tax management. Our study analyzes recruitment data from Chinese A-share listed firms between 2014 and 2021 based on machine learning methods to identify the shift towards BFI and evaluate its impact on corporate tax management. We find that BFI significantly reduces tax avoidance. However, this effect is more pronounced in firms facing higher potential tax risks, such as those with complex organisational structures or greater exposure to tax audits. Additionally, BFI can reduce corporate tax risks. The conclusions indicate that BFI curbs corporate tax avoidance by reducing tax risks, thereby enhancing tax management efficiency. The findings provide significant theoretical and practical insights for promoting interdepartmental collaboration, advancing financial management, and improving tax management within firms. 

Unified tax incentive policies, tax burden fairness, and corporate investment efficiency 

统一税收激励政策、税负公平与企业投资效率 

作者： Xiaoyang Zhao, Guangyuan Ma & Feng Guan 

摘要： The implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and Regulating Preferential Taxation Policies, this study empirically examines the impact of unified tax incentive policies on the investment efficiency of micro-enterprises. The results reveal that by promoting fair competition among enterprises and curbing managerial shirking behaviour, these policies help companies improve their investment efficiency. Cross-sectional tests indicate that the main effect is more pronounced in companies with poorer operating performance and weaker market competitiveness. 

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