| 关于实证会计研究的认识与思考 |
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| 引用本文： | 杨磊,龙静.关于实证会计研究的认识与思考[J].财会通讯,2006(7). |
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| 作者姓名： | 杨磊 龙静 |
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| 作者单位： | 西南财经大学会计学院 四川成都610074 |
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| 摘 要： | 实证法是实证会计理论的研究方法,实证会计理论和规范会计理论是两种基本的会计理论。正确认识实证法、实证会计理论和规范会计理论的关系,对于完善我国的会计理论体系具有重要意义,本文对此进行了分析与探讨。
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| 关 键 词： | 实证法 实证会计理论 规范会计理论 |
Considerations about positive accounting research |
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| Yang Lei Long Jing.Considerations about positive accounting research[J].Communication of Finance and Accounting,2006(7). |
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| Authors: | Yang Lei Long Jing |
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| Abstract: | Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories. Correctly realizing the relationship of positive method?positive accounting theory and normative accounting theory will have important meanings to perfect our country's accounting theory system. And the article makes some relative analyses and explorations. |
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| Keywords: | Positive method Positive accounting theory Normative accounting theory |
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