论实证会计研究方法

To Ponder over the Method of Positive Accounting Study

本文扼要地介绍了实证会计研究的概念,研究步骤和特点,探讨了实证会计研究与传统规范会计研究的关系。在此基础上,回顾了实证会计研究的历史发展和演进及主要观点,客观评价了实证会计研究的作用,并对实证会计研究在我国的应用前景作了展望。

This article briefly introduces the conception of positive accounting study,the procedure and characteristics of the study.It also inquires into the relationship between the positive accounting study and the standardized accounting study.On this basis,it reviews the historical development and main points of view,evaluates the function of the positive accounting study and forecasts its application prospect in our country.