论文部分内容阅读
随着社会和经济的发展,实证会计学研究日趋国际化,实证会计理论日益丰富,对其进行探讨,既符合会计理论的发展方向,也是服务于我国社会主义市场经济建设的客观要求。
With the development of society and economy, the research on empirical accountancy is increasingly internationalized and the empirical accountancy theory is increasingly enriched. Studying on it is not only in line with the development direction of accounting theory but also the objective requirement of serving the socialist market economy in our country.