论规范会计理论的规范性与实证会计理论的实证性

Normative Accounting Theory and Positive Accounting Theory

国外规范会计理论与实证会计理论在思维方式和分析框架上是相通的 ,学习和借鉴国外的实证会计研究 ,关键是掌握其刚性的理性逻辑思维方式和分析框架。“拿来就用”行不通 ,因为中国资本市场存在严重结构缺陷。基于中国传统思维方式的我国规范会计研究需要“规范”推理形式和规则。

Both normative accounting theory and positive accounting theory have the same mode of thinking and analytical frame. So it is the key to master the mode of thinking and analytical frame in learning the two theories. We can't copy them indiscriminately because our capital market has serious drawbacks. Our normative accounting theory based on our traditional mode of thinking should be normed in formal logic.