文献研究为我们把握学科的现状和发展趋势提供了很好的工具。采用文献研究方法,对根据SSCI和CSSCI中的期刊影响因子选取出的国内外公司财务领域各五本权威期刊的分析发现,一方面,由于学科发展的历史短、金融市场不发达,中国公司财务的研究与国外相比还有较大差距,主要表现为缺乏理论创新、内容上缺乏连贯的研究体系、相当多的研究在方法上不规范等;另一方面,由于国际交流的增多,博士生培养质量的提高,国内外研究的差距在不断缩小,在研究选题和视角上与国外更加接近,研究方法的规范性程度迅速提高。此外,国外公司财务研究近年来在行为金融学、法与金融、基于制度背景的跨国研究等研究领域的创新,也为中国学者研究水平的迅速提高创造了机会。

In order to find the differences in research between China's scholars and international academic community,summarize the most important research topics in the past and indicate the future research,based on the literature methodology,this paper selected the top 5 Chinese and international journals in corporate finance according to the impact factors of SSCI and CSSCI journals,and analyzed the paper topics,their research points of view and methodology from 2003 to 2007.We found that,on one hand,there are still big gaps in research level between China and international academic community in terms of theory innovation,continuous research focus,methodology,etc.On the other hand,the gaps have been reduced in the past few years,in particular,the exploration in new research areas in corporate finance internationally has created opportunities for increasing research standard in China.