我国实证会计研究中存在的问题及对策

Existed Problems of Authentic Accounting and Countermeasures

实证会计研究在20世纪80年代中期引起了我国会计学者的注意。迄今已成为我国会计学者广泛接受的一种会计研究方法,并受到越来越多的学者的关注与青睐。但是,实证会计研究中也存在着不少问题。本文着重分析了我国实证会计研究中存在的问题,并提出解决问题的相关对策,使实证会计研究在我国有更加光明的前景。

Our authentic accounting was still in its infancy and its study caused the attention of accounting scholars in 1980s. At present, it has become a popular studying method which is accepted by our accounting scholars and paid more attention. But, there are some problems existed in its study. The paper focuses on analyzing these problems and puts forward correspondent countermeasures.