对实证会计研究的辩解和思考

Allegations and Considerations for The Positive Accounting Research

近年来,实证会计研究已经在我国悄然兴起,介绍实证会计研究方法的文章逐渐增多。这些文章,往往是对实证研究方法提出的一些批评。本文尝试对若干批评加以辩解,以求加深对实证会计研究方法的认识和理解。在此基础上,笔者进一步探讨了我国会计研究的几点方法,认为现阶段我国会计研究方法的选择应在继续发扬规范研究的同时,大力发展实证研究;应当根据研究课题的需要,选择最能达到研究目的的研究方法或方法组合。

In order to gain further understanding of the Positive Accounting Research, the paper tries to present some allegations for the criticisms of the Positive Accounting Research. Moreover, the paper goes on to discuss the author's considerations for the problem of the accounting research method in China. The author points out that we should develop the Positive Accounting Research immensely while continue the Normative Accounting Research. Meanwhile, we should choose the research methods that can help us achieve our research objective most efficiently.