摘要
自上世纪80年代以来,实证会计理论获得了巨大的发展,在实际工作中也得到了越来越多的关注和运用。但是,作为一种研究方法,实证会计也有其适用范围,因此,应根据客观条件的需要,扬长避短,有选择地予以运用。
Positive accounting theory has developed greatly Since 1980's. It has been given more and more attention and put to use widely in practice. But, as a method of research, Positive Accounting has its own scope of use, we should make best use of the advantages and bypass the disadvantages according to the practical conditions.
出处
《山东行政学院山东省经济管理干部学院学报》
2004年第1期21-22,共2页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
关键词
实证主义
会计政策
会计程序
规范性
empiricism
accounting policy
accouting program
standardization
