论文部分内容阅读
一、实证会计研究的基本涵义和特点 实证会计研究(Positive Accounting Research)是指通过对会计现象和实务的观察和检验,在分析和解释现有会计实务成因的基础上,预测未来会计行为及其影响的一种会计研究方法。与传统的规范会计研究(Normative Accounting Research)中使用演绎推理的研究方法不同,实证会计研究运用的是归纳推理的研究方法,它着重回答和说明的是会计“是如何进行的”,而不是解释和说明会计“应该如何运行”。其研究的重心是会计选择,目的是解释和预测各种社会集团为何选择这种而不选择那种会计方法或会计准则。 实证会计研究属于较新的事物,本世纪60年代才出现在西方会计文献上,至今不到40年的发展历程。但是它却显示出垄断西方会计界的势头。究其原因就在于它本身所具备的特点,具体表现为:1.在
First, the basic concepts and characteristics of empirical accounting research Positive Accounting Research (Positive Accounting Research) is through the observation and verification of accounting phenomena and practices in the analysis and interpretation of existing accounting practices on the basis of predicting future accounting behavior and its Impact of a method of accounting research. Unlike Normative Accounting Research, which uses deductive inference methodology, empirical accounting studies use inductive inference and focus on answering and explaining how accounting is “done” rather than explained And explain how accounting should work. The focus of his research is accounting choices, the purpose of which is to explain and predict why various social groups choose this rather than the accounting method or accounting standard. Positivist accounting research is a relatively new thing, only appeared in the Western accounting literature in the 1960s, and has been less than 40 years of development. But it has shown the monopoly of the Western accounting profession momentum. The reason is that it has its own characteristics, as follows :.