本文以2003-2013年间收录在万方数据库和中国知网数据库中的有关韩国会计准则研究的27篇论文为样本,从文献统计、文献作者国家和行政单位分布、作者单位、文献内容等四个方面进行了统计分析。从对上述几方面的分析中可以看出,中国学术界对韩国会计准则的研究时间比较短,研究范围不够广泛,存在很大的扩展空间。 This paper takes 27 papers about the study of Korean Accounting Standards, which are included in Wanfang Database and ChinaNetworks database from 2003 to 2013 as samples, from the statistics of literature, the distribution of countries and administrative units of literature authors, the author’s unit and the contents of the literature Statistics were analyzed. From the analysis of the above aspects, we can see that the Chinese academic circles have a relatively short time to study Korean accounting standards, and their scope of research is not extensive enough. There is much room for expansion.