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本文拟通过对产生于我国的实验会计学与产生于美国的实验经济学进行比较研究,分析两者的差异,并探索影响、制约实验会计学发展的因素,以寻求我国高校实验会计学模式的创新,促进此学科的发展。
This article intends to analyze the difference between the experimental accounting produced in our country and the experimental economics produced in the United States, and explore the factors that influence and restrict the development of experimental accounting in order to seek the experimental accounting model Innovation, to promote the development of this discipline.