对实证会计研究的几点认识

On the Positive Accounting Research

实证会计研究已成为西方财务会计研究中的主流且硕果累累,但在我国这方面的探讨才刚刚开始,研究成果不丰富,研究资料匮乏,研究范围狭窄。通过分析发现,实证会计研究方法产生和发展的主要原因是在认识论上理论要经受得起实践的检验、资本市场的不断发展和从新的视角解释事物的需要。在我国开展实证会计研究,应注意遵循大胆借鉴西方实证会计研究方法、拓宽实证会计研究的领域、发展实证会计研究的基础理论和注重实证会计研究与规范会计研究相结合的基本原则。

With the development of capital markets, positive accounting research has become the major part of western financial accounting study. And it is widely used in our study of accounting and auditing, which makes China＇s accounting embark on an international road. This article briefly reviews the development of the positive accounting research at home and abroad, focusing on the reasons for the emergence and development of the positive accounting research methods and the revelations of positive accounting research in China, such as boldly learning from the West positive accounting research methods, broadening the areas of positive accounting research, developing the basic theories of positive accounting re- search, focusing on the integration of positive accounting research and normative accounting research.