论文部分内容阅读
实证会计研究,是与规范会计研究相对应的一种会计研究方法。规范会计研究回答会计“应该是什么”的问题,其目的是对会计实务进行指导和规范;而实证会计研究则回答会计“是什么”的问题,重点在于对会计实务进行描述和分析、解释和预测会计现象。实证会计研究为我国会计的发展做出了很大的贡献。本文对我国实证会计研究的相关问题做一思考。
Empirical accounting research is a kind of accounting research method that corresponds to the normative accounting research. Standard accounting research answers the question of accounting “what should be”, its purpose is to guide and regulate accounting practices; and empirical accounting research answers the question of accounting “what is”, with a focus on accounting practices and Analyze, explain and predict accounting phenomena. Empirical accounting research has made a great contribution to the development of accounting in our country. This article gives some thoughts on the related issues of empirical accounting in our country.