希望各位大哥大姐给些看法，多谢！

Good question! I am also curious about the relationship between practice and academia research. I think practice is very important for finding interesting research topic. Personally, I do not think one without any accounting practice could  solve or even find important problems in accounting. Once one is not confident with the importance of his research, he will lose motivation finally. Without motivation, research is really tough and boring. As a result, I think practice is necessary for research. If you do not have experience in practice, it may also help if you could read some books about accounting experience. Accounting textbooks or books on accounting theory are not enough for a good researcher.  

可以啊，会计研究其实是把会计作为一种社会现象来研究，不仅仅是研究怎么做账做报表之类

一般都是围绕准则研究的....

谢谢您