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本文从未来会计发展方向的角度,对目前有关“规范研究”和“实证研究”方法的优缺点,进行了重新的审视,并提出了对这两种方法具体运用的相关建议。
In this paper, from the perspective of accounting development in the future, this paper reexamines the advantages and disadvantages of the current “standard research” and “empirical research” methods, and puts forward some suggestions on how to use these two methods.