| 我国实证会计研究中存在的问题及对策 |
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| 引用本文： | 尹淑红.我国实证会计研究中存在的问题及对策[J].兰州商学院学报,2004,20(5):91-93. |
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| 作者姓名： | 尹淑红 |
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| 作者单位： | 兰州交通大学,经济管理学院,甘肃,兰州,730070 |
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| 摘 要： | 实证会计研究在20世纪80年代中期引起了我国会计学者的注意。迄今已成为我国会计学者广泛接受的一种会计研究方法,并受到越来越多的学者的关注与青睐。但是,实证会计研究中也存在着不少问题。本文着重分析了我国实证会计研究中存在的问题,并提出解决问题的相关对策,使实证会计研究在我国有更加光明的前景。
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| 关 键 词： | 实证会计研究 问题 对策 |
| 文章编号： | 1004-5465(2004)05-091-03 |
| 修稿时间： | 2004年7月10日 |
Existed Problems of Authentic Accounting and Countermeasures |
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| YIN Shu-hong.Existed Problems of Authentic Accounting and Countermeasures[J].Journal of Lanzhou Commercial College,2004,20(5):91-93. |
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| Authors: | YIN Shu-hong |
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| Abstract: | Our authentic accounting was still in its infancy and its study caused the attention of accounting scholars in 1980s. At present, it has become a popular studying method which is accepted by our accounting scholars and paid more attention. But, there are some problems existed in its study. The paper focuses on analyzing these problems and puts forward correspondent countermeasures. |
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| Keywords: | study of authentic accounting problems countermeasures |
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