經濟的全球化發展,帶動了學術市場的全球化。然而,世界范圍內語言存在巨大差異的現實,使得學術評價的跨語言進行面臨難以逾越的障礙,稍有不慎,就會帶來弱勢語言的學術成就(尤其是人文社會科學)面臨系統性低估的風險,本文將之稱為學術評價中的"巴別塔"問題。以會計與財務研究領域中的中國問題研究為對象,本文實證比較了中文期刊與英文頂級期刊在原創性方面的表現,結果發現中文期刊在中國問題研究的原創性上并不遜色,部分還領先一步。這一實證發現,支持了學術評價中"巴別塔"問題的存在。最后,在上述基礎上,提出了減輕"巴別塔"問題的對策,并說明了本研究的局限。本文并不否認英文頂級期刊在中國問題研究上的先進性,也不否認在過去二十余年中國會計及財務研究國際化的成就,本文的主旨是運用科學研究的方法,闡述并檢驗發表在中文期刊的研究成果在學術評價上是否受到了低估,并找到了有說服力的支持性證據,對未來如何開展更好的國際化具有一定的啟發。

The globalization of the economy brings about the globalization in academic research.However,due to great chasms among different languages in the world,cross-language research evaluations face big hurdles.This can easily bring systematic under-valuation of research outputs(especially those in social science)published in under-privileged languages.We call this the"Tower of Babel"phenomenon in research evaluations.Using China-related research articles in accounting and finance as an example,we compare the originality of ideas between research articles published in Chinese journals and those published in top English journals.We find that articles published in Chinese journals do not lag behind those published in top English journals in terms of originality of ideas and that many Chinese articles are more original.This result supports the existence of the"Tower of Babel"phenomenon in research evaluation.We also propose strategies to alleviate the"Tower of Babel"phenomenon.