会计理论研究方法的比较分析

The accounting theories research method's comparison analysis

长期以来 ,规范会计研究一直在我国会计理论研究中占据主导地位。近年来 ,实证研究方兴未艾 ,成为比较热点的会计研究方法。笔者之见 ,规范研究和实证研究各有优缺点 ,规范研究和实证研究并不是互相排斥而是互相补充的 ,因重视一方而偏废另一方都不可取。在建立和发展社会主义市场经济的过程中 ,会计实践所遇到的问题是多种多样的。我们应当坚持实事求是、具体问题具体分析的原则 ,根据不同的研究目标 。

This paper is a comparative research on the research method between normative accounting theory and positive accounting theory Through the analysis of the research results, the author thinks that it is not conflicting relationship between the two methods, facing the all kinds of accounting problems in the process of establishing and developing socialistic market economy system, we should apply them according to the characteristic of our research purpose and object