长期以来 ,我国对实证会计理论的研究几乎是一片空白 ,而在西方 ,实证会计研究已成为会计理论研究的主流。近年来 ,国内要求开展实证会计研究的呼声日益高涨 ,这有利于改善我国目前会计理论研究中重规范研究而轻实证研究的状况。但是有些人认为 ,我国在实证研究开展之前没有真 For a long time, the research of empirical accounting theory in our country is almost a blank. In western countries, empirical accounting research has become the mainstream of accounting theory research. In recent years, the domestic demand for empirical accounting research is growing louder and louder, which is conducive to improving China’s current accounting theory of heavy normative research and light empirical research. However, some people think that our country did not have any truth until the empirical research was carried out