会计实证及其对科学研究实证的启示

Positive Approach in Accounting and Its Enlightenment on Scientific Research

科学的发展需要科学研究方法的改进与革命 ,本文首先探讨实证法的哲学含义 ,随后分析了会计研究的规范法、实证法并对其进行评述 ,最后 ,从会计研究实证的启示提出科学研究应树立的实证观。

Development of science needs the improvement and revolution in research approach. This paper first probes the philosophical meaning of positive approach and normative approach, then analyzes and evaluates the two approaches in accounting research, at last, puts forward the positive idea in scientific research.