关于构建会计理论正反馈研究机制的思考——兼谈实证研究方法与规范研究方法的结合

Reflections on constructing accounting theory feedback system

会计信息是经济系统反馈回路中的重要组成部分。会计理论通过对会计信息的指导,与经济系统产生联系,并成为经济系统反馈回路之外的从属于经济系统的重要因素。本文构建了实证研究和规范研究相结合的会计理论正反馈研究机制,文中还对我国会计理论研究现状进行了分析,最后有针对性地提出了加强实证研究队伍建设和实证研究氛国营造的建议。

Accounting information is one important composite of feedback control in economic system. Guided by accounting information, accounting theory is related to economic system and constitutes one necessary factor subordinated to the system. The article makes an exploration of accounting standardization study and theoretical study, then finally proposes some suggestions concerning quickening the team construction and research atmosphere.