一、实证会计研究方法的相对优势作为建立在不同的哲学理论基础之上的两种会计研究方法，实证会计研究和规范会计研究各自具有一定的优缺点。规范会计研究主要采用归纳法和演绎法，由一般的概念和原理推导出个别的结论，能够确保会计理论在构建过程中的逻辑相关性和紧密性，但? First, the relative advantages of empirical accounting research methods As two kinds of accounting research methods based on different philosophical theories, empirical accounting research and normative accounting research have their own advantages and disadvantages. Normative accounting research mainly adopts inductive method and deductive method, derives individual conclusions from general concepts and principles, and can ensure the logical correlation and compactness of accounting theory in the process of construction.