关于会计实验本质与新学科产生条件问题的研究

会计实验是20世纪70年代末至80年代初在我国逐步兴起的一种会计实践活动。对其的评价存在两种尖锐不同的观点。但是，二十多年来会计实验却在批评声中逐渐发展起来。这就很值得我们思考。尤其当国际上实验经济学荣获了诺贝尔经济学奖後，重新认识会计实验就显得更为必要。而这些又必然涉及新学科产生的条件和会计实验的本质问题。

The Research on the Essence of Accounting Experiment and Conditions of Newly Appearing Science Subjects

Accounting experiment is a kind of practice activities which was come into being from late 1970s to early 1980s. There are two totally different views to appraise it, even so, it still develop gradually during 20 years. So, it is worth consideration. Especially, after experiment economists won the Nobel Prize, it seems more necessary to comprehend the accounting experiment again, which will be related to the conditions of newly appearing subject and essential problems of the accounting experiment.