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当盛行于经济研究中的实证思想,通过财务领域渗透到会计研究时,在学术界掀起了不小的波澜。一些多年从事规范研究的学者无法或者不愿转变旧有观念去接受这一新的研究方法,而众多年轻学者却对实证研究极为推崇。面对会计学术界揭幕已久的规范与实证研究之争,本文以方法论为视角,以规范会计研究与实证会计研究的历史为线索,对两者的研究方法、特性以及优劣进行比较分析,探寻我国会计理论研究方法体系的出路。
When empirical evidence prevailing in economic research infiltrated into accounting research through the field of finance, there was no shortage of waves in academia. Some scholars engaged in normative studies for many years are unable or unwilling to change old ideas to accept this new research method, while many young scholars are very respected for empirical research. In the face of the controversy between the unveiling of the normative and the empirical research in the accounting academic circle, this article takes the methodology as the perspective and takes the history of the normative accounting and empirical accounting as the clue to compare and analyze the research methods, characteristics and advantages and disadvantages of the two, Explore the Way Out for the Methodology System of Accounting Theory in Our Country.