中国实证会计的实证研究

Chinese accounting empirical research

本文对中国实证会计研究的成果追行回顾和分析。作者围绕假设、样本、方法、结论等实证研究的基本要素，试图对中国实证会计研究开展实证研究。研究发现：为弥补传统的规范研究的缺陷，加强会计的实证研究很有必要。但是，目前的研究存在一定的局限性。主要是：（1）一些实证研究文章缺少文献回顾和理论分析，没有提出假设，直接就选取样本追行实证检验。这样就缺少理论的指导和缺乏严密的推论，只是流于形式，有悖于实证会计研究的宗旨；（2）我国可供研究的样本数据的时间跨度不够大，研究成果普遍存在选择的样本数据时间过短的缺点；（3）利用粗略的替代变量来表示某些概念；（4）线性模型缺乏依据：（5）过分强调模型化和定量化，忽略了某些因素；（6）缺乏重大的研究发现，甚至对相同的事物得出完全相反的研究结论。

This paper reviews and analyzes the achievements of Chinese accounting empirical research during more than ten years. The fields of Chinese accounting empirical research include： the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen accounting empirical research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. （1） Some Chinese accounting empirical articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; （2） The time of selected samples is shot; （3） Some articles utilize variables to represent certain concepts; （4） Most of the models are linearity models; （5） Some researches focus on model and fix quantify, sometimes neglect some factors; （6） Most researches lack great findings, some conclusions are even oooosite.