实证会计研究导论

An Introduction to Positive Accounting Research

实证会计研究是会计理论研究中的一种新兴的研究方法 ,它代表了当今世界会计理论的研究方向 ,在西方国家已经成为会计研究的主流 ,我国会计理论界也开展了对它的研究。本文着重就实证会计研究的概念、程序、特点、意义以及在我国的前景展望进行了探讨 ,以期引起对它的进一步关注。

Positive Accounting Research is a rising study method of accounting theory research.Nowadays it represents the direction of world accounting theory research.Westerners have made it mainstream of accounting study.Its research has also begun in Chinese accounting academic.This paperpats emphases on its concept,procedures,significance and prospect in China,so as to arouse more and more concerning.