论实证管理会计研究

实证管理会计研究已成为现代管理会计研究的重点,是解决理论与实践相脱节的重要手段.我国实证管理会计研究总体上还处于初级探索阶段,尚有许多问题有待解决.从管理会计的角度来看,实证研究比规范研究在解释和预测管理会计实践方面更具有理论价值.

Positive research on management accounting

Positive research on management accounting is the focus of modern management accounting and methods of solving theoretical and practrical problems. But positive management accounting studying is in its initial phase, many issues need to be settled. In the light of management accounting, positive studying has more theoretical value than normative studying in explaining and foretelling management accounting practice.