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实证会计研究与证券市场的发展密切相关，证券市场的会计规范需要会计理论的指导，证券市场的发展也为实证会计研究创造了条件。但是，现在日趋复杂的经济现象已使实证会计理论的理论基础：资本资产定价模型和有效市场假说面临巨大的挑战。这不得不使我们对实证会计理论于证券市场的运用提出质疑。本文将就此问题评述一二。
Empirical accounting research is closely related to the development of the securities market. The accounting norms of the securities market require the guidance of accounting theory. The development of the securities market also creates the conditions for the empirical accounting research. However, the increasingly complicated economic phenomenon has now made the theoretical basis of the empirical accounting theory: the capital asset pricing model and the effective market hypothesis face enormous challenges. This forced us to challenge the application of empirical accounting theory in the securities market. This article will comment on this issue one or two.