摘要
本文从我国对实证会计研究的认识及其变化、我国实证会计研究的主要成果、我国实证会计研究方法的发展等方面来总结了近十年来我国实证会计研究特征规律,其规律显示近十年来实证会计研究文章呈现大幅递增的趋势,研究领域越来越广泛,研究方法的应用比较单一,变量指标的设置在其主要研究内容方面表现出一定的共性,并根据其研究侧重点的不同增加了相应不同的指标,文章最后总结了目前我国实证会计研究中存在的问题并提出相应的建议,以期望对我国学者进行实证会计研究提供借鉴。
This article is from knowing our country positive accounting research to its main result and its method’s development,which has summarized the characteristic rule of our country’s positive accounting research during the past ten years,and the role appeared that the positive accounting research articles increases by a wide margin in the ten years,the research field is more and,more extensive,the different of the research approach application increase the corresponding different indexes.The article summarizes the problem existing in the positive accounting research of our country at present,and puts forward the corresponding suggestion finally,in order to expect to study and offer reference to the scholar of our country’s positive accounting research.
关键词
研究方法
实证研究
实证会计
research approach
positive research
positive accounting