实证会计研究在我国已经有了一些有意义的研究成果,同时也存在一些问题,对这些问题的讨论将有利于对实证会计研究的理解和研究水平的提高。笔者通过分析我国实证会计研究的现状和存在的问题,提出了繁荣我国实证会计研究的相关对策。 Empirical accounting research in our country already has some meaningful research results, but also there are some problems, the discussion of these issues will be conducive to the understanding of empirical accounting and research to improve the level. By analyzing the current situation and existing problems of the empirical accounting research in our country, the author puts forward some countermeasures to prosper the empirical accounting research in our country.