实证研究与会计教学方向的选择

Positivism Study and The Direction of Accounting Teaching

实证研究方法从实际出发 ,研究经济发展过程中出现的新的特殊的会计问题 ,它要求会计的教学过程要反映这些方面的研究成果。因此 ,会计教育深层次发展必须基于会计专业教学的正确取向——将会计教学与社会实践紧密结合。

Starting from actual conditions, positivism study deels with the new or special problems in accounting.It is necessary that accounting teaching be linked with the results from positivism study So, the development of accounting education must be based on the right direction --to combine accounting teaching with social practice