实证会计研究是一门融会计学和计量经济学的交叉学科,会计学研究者采用经验数据验证会计信息是否具有决策相关性,不同计量工具和方法的可靠性、精确性以及理论的完备性就显得尤为重要。此外在我国特殊背景下,西方国家的成熟研究计量方法是否能够不佳思考地直接“拿来”是值得探讨的。本文关注事件研究中异常股票报酬和关联研究中价格模型和报酬模型问题在中国股票市场中的应用问题,试图作一些讨论。 Empirical accounting is an interdisciplinary discipline that integrates accounting and econometrics. Accounting researchers use empirical data to verify whether accounting information has decision-making relevance. The reliability, accuracy and completeness of the different measurement tools and methods It is particularly important. In addition, under the special background of our country, it is worth discussing whether the mature research methods of measurement in Western countries can be used directly or not. This article focuses on the issue of abnormal stock returns in the event research and the application of the price model and the reward model in China’s stock market, trying to make some discussions.