实证会计理论是当前西方财务会计理论中一个引人注目的新分支。它大体上形成于六十年代，系统化于八十年代，至今在西方各国仍蓬勃发展着。目前，我国会计理论界对实证会计理论及其发展现状介绍的较少，似乎对实证会计理论有着不同的认识和理解。笔者认为，对实证会计理论我们? Empirical accounting theory is a striking new branch in the western theory of financial accounting. It was largely formed in the 1960s, systematized in the 1980s, and is still booming in all western countries. At present, accounting theory in our country does not introduce the theory of empirical accounting and its status quo, it seems that there is a different understanding and understanding of empirical accounting theory. I believe that the empirical accounting theory we?