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在我国会计研究历史上,按照研究方法可分为规范会计研究即传统的会计研究和实证会计研究。规范会计研究始于二十世纪三十年代的美国,到二十世纪六、七十年代占据西方国家会计研究的主导地位。然而随着会计研究的发展,规范会计研究中的问题逐渐暴露,实证研究开始被引入会计研究领域,这促进了实证学在会计研究中的作用。规范会计研究和实证会计研究之间相辅相成,既有区别又有着密不可分的联系。对此,本文将做出评析。
In the history of accounting research in China, according to research methods can be divided into normative accounting research that is the traditional accounting research and empirical accounting research. Regulating accounting research began in the United States in the 1930s and dominated accounting research in western countries by the 1960s and 1970s. However, with the development of accounting research, the problems in normative accounting research gradually exposed and empirical research began to be introduced into the field of accounting research, which promoted the role of positivism in accounting research. Normative accounting and empirical accounting research complement each other, there are both the distinction and the inseparable relationship. In this regard, this article will make an assessment.