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Issue:
To Ponder over the Method of Positive Accounting Study
Author(s):
XIA Xiujuan
Pages:
69
-
73
Year:
2002
Issue:
2
Journal:
JOURNAL OF JINHUA COLLEGE OF PROFESSION AND TECHNOLOGY
Keyword:
实证会计
;
规范会计
;
研究方法
;
Abstract:
本文扼要地介绍了实证会计研究的概念,研究步骤和特点,探讨了实证会计研究与传统规范会计研究的关系.在此基础上,回顾了实证会计研究的历史发展和演进及主要观点,客观评价了实证会计研究的作用,并对实证会计研究在我国的应用前景作了展望.
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