实证会计研究:缘起、发展与思考

Positive(Empirical)Accounting Research:Origin,Development and Thinking

本文回顾了实证会计研究的起源及其影响,并对目前实证会计研究现状进行讨论。上个世纪六十年代,鲍尔和布朗(1968)对会计报表信息无用论的主流会计观点提出质疑,运用经验检验方法,研究了会计盈余和股票价格之间的关系,验证了会计盈余数据的有用性,从而开创了会计实证(经验)研究方法。此后,实证研究成为半个多世纪以来会计研究的主流范式。然而,近年来基于该论文发展起来的实证会计研究却出现了偏差,脱离实务、唯实证论的现象越来越严重,越来越倾向于保守和僵化,这既违背了鲍尔和布朗(1968)最初的动机,也偏离了鲍尔和布朗(1968)所倡导的创新精神。为此,本文认为要正确认识实证会计研究的历史贡献和局限性,在会计研究中要做到规范研究和实证研究并重,会计理论研究和会计实务研究并重,而不能厚此薄彼。尤其是在当下数字经济迅猛发展的背景下,在我国经济社会发展正处于两个百年交汇点的关键时刻,作为连接宏、微观纽带的会计学,挑战与机遇并存。会计研究学者一方面要发扬鲍尔和布朗(1968)的创新精神,勇于开拓,不断探索新的会计理论;另一方面,更要立足本土,挖掘中国经验,讲好中国会计理论故事,为全球会计研究贡献中国智慧。

This paper reviews the origin and influence of positive accounting research,and discusses the current situation of positive accounting research.In the 1960s,Ball and Brown(1968)questioned the mainstream accounting view of useless information in accounting statements.It studied the relationship between accounting earnings and stock prices by using the empirical test method,proved the usefulness of accounting earnings data,and thus created the positive(empirical)research method of accounting.Since then,positive(empirical)research has become the mainstream paradigm of accounting research for more than half a century.However,in recent years,the empirical research has been mistaken.For example,the phenomenon of positive(empirical)research separating from practice and only positivism is more and more serious,and accounting tends to be conservative and rigid more and more.This was contrary to both the original motives of Ball and Brown(1968)and the spirit of innovation they advocated.Therefore,this paper argues that we should correctly understand the historical contributions and limitations of positive(empirical)accounting research,and pay equal attention to normative research and positive research,accounting theory research and accounting practice research,rather than favoring one over the other.Especially with the rapid development of the digital economy,at the critical moment when China’s economic and social development is at the intersection of two hundred years,accounting-as a link between macro and micro-faces both challenges and opportunities.Therefore,on the one hand,accounting scholars should carry forward the innovative spirit of Ball and Brown(1968),be brave to open up and explore continuously.On the other hand,we should base ourselves on our own country,excavate Chinese accounting experience,speak Chinese accounting theory well,and contribute Chinese wisdom to global accounting research.