试论实证会计的理论基础

On the theoretical basis of PAT

由于规范会计理论的缺陷 ,更主要是在经济理论和理财学理论的影响下 ,实证会计理论在 70年代产生并发展起来 ,成为当代西方会计研究的主流。经济学及在其基础发展起来的理财学理论是实证会计的思想和方法基础。实证会计的方法就来源于实证经济学中的方法。经济学理论中的企业理论、公共选择理论和管制理论 ,对实证会计理论有着重大的影响。理财学中的有效市场假说和资本资产定价模型则贯穿实证会计理论的始终。实证会计理论的哲学方法论基础则是兼有证伪主义 (包括素朴证伪主义和精致证伪主义 )和实用主义。

Because of the development of economic theory and the inherent shortcoming of normative accounting theory,positive accounting theory (PAT) appeared in the 1970s.Now,PAT has become the dominant school of western accounting research.The economic theory has direct and indirect influence by finance theory on PAT both in theory of firms(including transation cost theory,principle-agency theory,contract theory,etc),the theory of public choice and regulation theory.The EMH theory and CAPM in finance is also very important in PAT.The philosophic methodology is practicality and falsification(including simple and unadorned falsification,delicacy falsification).