实证会计研究的含义及评述

Connotation of and Comments on the Empirical Accounting Study

阐述了实证会计研究的含义,并指出了实证会计研究的优点和局限性及其在我国的发展前景,旨在为我国开展实征会计研究提供一些有益的启示。

This paper expounds the connotation of the empirical accounting, and points out the merits and limitations of the empirical accounting study and its developing prospects in China, providing some beneficial inspirations for the empirical accounting study in China.