我国实证会计研究现状及展望

我国实证会计理论研究从20世纪80年代后期开始,从整体上看,以1997年为界,可分为两个阶段,1997年以前主要集中在有效市场假说的检验方面,而在1997年以后研究方向有所扩展。研究论文虽然呈逐年增加的趋势,但总体规模并不是很大。目前,实证会计研究在我国还只是刚刚起步,研究成果并不是很丰富,且研究资料匮乏,研究范围狭窄。因此,亟待规范和引导。

The Researchon Chinese Positive Accounting

The study on the positive accounting has started since the 1980s.Generally speaking,the study falls into two stages,before and after 1997.The study at the fast stage focuses on effective market hypotheses and that at the second stage extends the aspect of study direction.Although the study in this field tends to be accentuated,they are still not enough.In China the study concened just starts;therefore, the achievement of study is not enough because of the lack of materials,and the narrow range of study.