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1.
实证会计研究与规范会计研究的比较   总被引:5,自引:0,他引:5  
本结合会计理论研究的发展,论述了规范会计研究和实证会计研究的基本概念,从方法论的角度比较了两种研究的特点,并对两的优缺点进行了比较分析,最后提出了将两结合,互相取长补短的会计理论研究的必然趋势。  相似文献   

2.
对会计学的学科定位及研究意义进行了探讨,分别从会计学科从属的自然科学和人文与社会科学两大学科对会计学的影响和作用角度研究了会计学拓展的基础、方向和特点。从整个学科角度探讨会计学学科定位问题有利于会计学科的建立,有利于会计学科外向型的融合发展,也有利于研究人员从更宽的视野、更广的角度、更深的层次和更创新的手段提升会计理论研究;而探讨会计学科与其他各学科的关系问题则有助于会计学科内向型的融合发展,有助于会计学科综合化和细化的研究,有助于形成独具特色的会计专门学科。  相似文献   

3.
邓兴中 《经济师》2008,(7):134-135
更广泛意义上的现象学是会计现象学分析法的理论基础,会计现象学分析法以其包容性从不同的思维角度接近会计现象的本质,反思现存的会计研究方法,修正不恰当的会计研究方法,捕捉会计现象的内在规律性。  相似文献   

4.
目前,对可持续发展会计的研究仅仅停留在环境会计即环保会计的研究,而对受社会人文环境影响的人文会计却未受到重视。文章对可持续发展会计理论进行了很有意义的探讨,特别是对会计环境进行了分类,提出了可持续发展的特点,对可持续发展会计的理论成因、可行性及主要内容进行深入研究,并提出许多见解。  相似文献   

5.
自发性会计变更、监管契约与契约成本   总被引:2,自引:0,他引:2  
笔者对我国上市公司自发性会计变更的行为从契约理论的角度进行了分析。对证券市场监管规定和强制性会计政策——两种不同的监管契约对自发性会计变更的不同影响从单向强制性契约成本构成及契约成本最小化方面进行了解释,对证券市场监管契约成本和强制性会计政策契约成本进行了比较研究。  相似文献   

6.
叶月香 《经济师》2010,(8):173-173
文章主要从会计核算角度探讨增值税的一般纳税人在固定资产购进、接受捐赠、接受投资、自制四种取得方式下发生的进项税额会计处理进行探讨,得出一些暂时性的结论,希望能够对会计核算理论的研究和实践有一定帮助。  相似文献   

7.
殷勤凡 《现代财经》2005,25(2):52-55
国外规范会计理论与实证会计理论在思维方式和分析框架上是相通的,学习和借鉴国外的实证会计研究.关键是掌握其刚性的理性逻辑思维方式和分析框架。“拿来就用”行不通,因为中国资本市场存在严重结构缺陷。基于中国传统思维方式的我国规范会计研究需要“规范”推理形式和规则。  相似文献   

8.
在我国社会转型期,区域发展水平因诸多原因出现了较大的差异性,引起了全社会的关注。本文试图从人文生态的角度对这一状况作出社会学分析,并就后发展地区人文生态的优化提出几点建议。  相似文献   

9.
朱青 《经济研究导刊》2011,(22):235-236
作为社会学的分支学科,组织社会学已经发展出了诸多理论流派。试图从社会学想象力的角度对代表组织社会学理论发展脉络的几个理论流派进行梳理,以期从对组织中个人的理解和定位来把握组织社会学的理论发展脉络。主要以科学管理主义、新制度主义和决策分析学派为分析对象,从行动者的理性和能动性两个维度,讨论三个理论流派对于组织中的人的定位和看法,从中洞见组织社会学的社会学想象力。  相似文献   

10.
社会资本概念是社会学借鉴经济学资本概念而创立的一个新的概念,但是这一概念的形成却带来了理论和实践上的难题。不仅要从社会学角度来分析社会资本概念的科学性,而且还要从经济学,尤其是马克思主义经济学角度对社会资本概念进行深入的分析和研究。  相似文献   

11.
董妍 《科技进步与对策》2016,33(10):101-104
相对于自然科学而言,人文社会科学课题经费使用具有不同的特点,即经费数额较少,贪腐数额较小、手段简单,贪腐成本高,且普遍存在人文社会科学课题经费入不敷出的情况。目前,课题经费管理制度存在很多问题,如无劳务费、培训支出无法报销以及存在报销时限等。应从以下几个方面进行完善:遵循课题经费项目负责人和报销人共同负责原则;在人文社会科学中明确指定较高比例的课题经费为劳务费;改革预算与发票报销制度;拓宽科目报销范围。  相似文献   

12.
The literature on the idea of ‘social capital’ is now enormous. Offering an alternative to impersonal markets and coercive states, the communitarian institutions built around social capital have looked attractive to scholars in the humanities and social sciences. The literature in consequence has a warm glow to it. In this article, I first study the various contexts in which the promises people make to one another are credible and then suggest that the accumulation of social capital is a possible route to creating such a context. I offer a tight definition of social capital – namely, interpersonal networks – so as not to prejudge its ability to enhance human well-being. The links between the microfoundations of social capital and the macroeconomic performance of economies are then studied. I also show that economic theory not only identifies circumstances in which communitarian institutions can function well, but that it also uncovers a dark side, namely, their capicity to permit one group to exploit another within long-term relationships.  相似文献   

13.
人文学不是通常意义上的一级学科,而是笼罩众多人文一级学科的学科大场合。要找人文学的左邻右舍,可以举出自然学、科学学和社会学三大门类。它们是好邻居。在人文学与自然学之间,科学学的科连科接,让文明成就非凡;社会学的经世致用,给世界许多关切。在人文学与科学学之间,自然学的泰然而然,使世界永远有其深远;社会学的励精图治,为使天下常有祥和的炊烟。在人文学与社会学之间,自然学的避熟避俗,提供了许多足令人文社科资始资生的前提性资源。用某一个笼统的学科涵摄一切失之芜杂,而日见繁琐的学科分裂又积重难返。揭示人文学、自然学、社会学和科学学相分相连的联系,关照的是当今世界文教发展的一种知其通而统其类的必然。  相似文献   

14.
ABSTRACT

Tax-payers are usually the ultimate funders of large-scale research infrastructures (RIs), but the expected discoveries of such projects often do not have any known use-value. By interviewing 1,022 undergraduates, we study the drivers of preferences for paying for basic research, which are still little known. We focus on the LHC at CERN, where the Higgs boson was discovered. Income, awareness, and positive attitudes towards science drive a positive willingness-to-pay for science. Students in social sciences and the humanities are willing to contribute to scientific curricula at least as much as their peers. Findings offer support to government funding of basic research as a public good.  相似文献   

15.
Contributions of social sciences and humanities to the debate on converging technologies at the nanoscale are mostly seen as conservative and pessimistic about the potential of science and technology to bring anything good to society. In this paper, it is argued that our global society cannot do without the contributions of nano-scientists and engineers to ensure the long-term sustainable development to the benefit of humanity. However, the community of traditional stakeholders in research policy (researchers, research policy-makers and industry) should take further steps outside its 'ivory tower' or 'old boys' 'network' and focus on a research agenda set by all stakeholders in public. The argument will be developed in a case study of converging technologies used in combating infectious diseases, comparing the priorities in current research programmes in Europe to the priorities identified by the World Health Organization.  相似文献   

16.
In the social sciences, non-utilization of knowledge is a major problem. Many publications stored in libraries or available on the Internet should be used more than they are now. Conventional approaches like providing abstracts and lists of keywords have proven to be insufficient. For more than thirty years already, meta-analysis is available for the accumulation and dissemination of scientific knowledge. In the social sciences, meta-analysis has been used on a limited scale only, mainly because there still remains a gap between the knowledge available and its application in policymaking. Recently, value transfer has been introduced as an additional method to bridge the gap between available knowledge and the demands for knowledge in new problem areas. Not only in the social sciences but also in the information sciences non-utilization of information is a major problem. It is the mission of tech mining to contribute to a mitigation of this non-utilization. In this article, we will show how tech mining could profit from innovations in meta-analysis and social impact assessment. Special attention will be paid to research on technology generations, research on social change in cohesive social systems showing solidarity at work, and tech mining in support of the Lisbon Strategy of the European Commission.  相似文献   

17.
通过实施“2011计划”,服务国家急需的理念,加强协同的理念,深化综合改革的理念,已深入人心,受到高度重视。制定文科“2011”总体规划,推进协同创新中心建设要抓好四个环节:第一个环节,文科协同创新要凝练方向;建设好中心的关键点在于建好平台;建设协同创新中心要深化改革;协同创新要把人才培养放在首位。  相似文献   

18.
Unlike other disciplines in the humanities and social sciences, economics has neglected leadership. This paper proposes that a distinctive leadership role is to facilitate the development of hope so that organizational members can sustain their commitments. The conceptual grounding for this approach can be found in the work of Amaryta Sen, Albert Hirschman and Jon Elster, who have tried to explain the effect of commitment and emotions on behavior. It is also proposed here that the authority organizational leaders have to call meetings gives them the capacity both to influence social interactions to carry out this role, and to gauge the organization's cultural strength and its members' receptiveness to inspirational information that can shape the choice of leadership styles.  相似文献   

19.
以湖北省期刊为统计样本,分析《文后参考文献著录规则》(GB/T 7714—2005)的执行情况,针对其中存在的问题提出几点建议:人文社科类期刊要提高对参考文献著录规范的重视程度;不宜用注释代替参考文献列表;参考文献顺序编码制要优于著者-出版年制;文后列出的参考文献,在正文中必须对应标注;专业性较强的英文科技期刊可参照同专业的国际著名刊物进行参考文献著录。  相似文献   

20.
回顾会计研究方法的发展轨迹,我们可以看出,会计研究经历了一个从规范研究方法到基于市场的研究方法,再到实证研究方法,当前又从实证研究方法回归到规范会计思想的过程。本文认为,各种研究方法各有其优缺点,基于会计研究对象的复杂性和会计研究的性质,在会计研究中应该采取多元化的研究方法,不能采取单一的方法,如实证研究方法。  相似文献   

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