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自20世纪80年代中后期一些学者将实证会计的研究方法与研究成果介绍到国内,相关学者对两种方法的理论基础、作用和局限性等进行了较为深入的探索。本文拟就会计科研规范法与实证法的互补性探讨对我国高校会计学科研究生教育的几点启示。
Since the mid and late 1980s, some scholars introduced the research methods and research results of empirical accounting in China. Relevant scholars have conducted a more in-depth exploration on the theoretical basis, functions and limitations of the two methods. This article intends to investigate the complementarities between the normative and empirical methods of accounting research on China’s postgraduate education in accounting discipline.