一、实证会计研究的逻辑体系现代信息经济学（诸如信息不对称、契约理论、逆向选择、道德风险）及财务经济学的发展，虽然在一定程度上刺激了实证会计研究的开展，但实证会计研究的逻辑起点却奠基于波普尔的证伪主义科学研究方法论，即科学发现过程四段图式：“问题－尝试性解 First, the logical system of empirical accounting research Modern information economics (such as information asymmetry, contract theory, adverse selection, moral hazard) and the development of financial economics, although to a certain extent, stimulated the development of empirical accounting research, but empirical evidence The logical starting point of the research is based on Popper’s falsification theory of scientific research, that is, four stages of the scientific discovery process: "problem-tentative solution