会计规范研究方法的剖析与回归

会计规范研究源于经济学划分为实证经济学和规范经济学.一般认为会计规范研究方法是以一定的价值判断作为出发点和基础,提出会计目标和假设,以演绎法为主,强调"应该是什么"的会计研究方法.但目前学术界对会计规范研究方法在认识上还存在一些误区.正本清源,会计规范研究方法应回归为会计一般研究方法,并可过渡为会计系统研究方法.

An Analysis and Rethinking on the Research Methods of Accounting Norms

The study of accounting norms derives from empirical economics and normative economics,a division of economics.Generally,the research method of accounting norm is based on a certain value judgment,thus advancing accounting targets and hypotheses with deduction as a main method andwhat should beas a focus.But currently,there is a misunderstanding concerning the research methods of accounting norms in the circle of accounting.Returning to a rational way of thinking,the methods in this regard should be traditi...