我国会计文献中已有若干文章论及实证研究。然而均未就实证研究的过程和其中用到的技术进行描述和讨论。而且,据笔者所知,真正运用实证研究方法而形成的会计学术论文或报告似乎还未出现过。这意味着有必委专门对实证研究的过程及其技术作一介绍,为会计研究者们提供一份具有可操作性的参考资料。 There are several articles in our accounting literature that deal with empirical research. However, neither the process of empirical research nor the techniques used therein are described and discussed. Moreover, to the best of my knowledge, accounting academic papers or reports that actually use empirical research methods do not appear to have appeared. This means that it is necessary for the Commission to devote itself exclusively to the process of empirical research and its technology to introduce accounting researchers to have a practical reference.