规范会计研究与实证会计研究比较分析

Comparison and Analysis of Normative Accounting Research and Physical Evidence Accounting Research

本文从对规范会计研究和实证会计研究的名称考辨入手，对规范会计研究和实证会计研究的主要特点（优点和缺点）进行了系统的阐述并得出了两者需要互补的必要性；然后探讨规范会计研究和实证会计研究互补的可能性，随后作出笔者的六点小结；接着对规范—实证会计研究和实证会计研究进行比较并指出其在会计准则制定中的应用；

This artile deals with the differentiation of normative accounting research and physical evidence accounting research,with the systematic explanation of the features of both and with the necessity that both of them need to supplement each other.Then this artile deals with the possibility that normative accounting research and physical evidence accounting research can supplment each other.After that the author gives 6 conclusions,compares the normative-physical evidence accounting research with physical evidence accounting research,and points out that they can be applied in formulating accounting standard.At last the auther proposes 3 suggestions to the diversified accounting research.