摘要
自 1968年以来 ,西方国家对实证会计的研究不断发展 ,但在我国对实证会计研究方法还应用甚少。以实证会计与规范会计研究相结合的理论为基础 ,从我国会计研究现状出发 ,探讨实证会计研究与规范会计研究的结合运用 ,在会计研究中有重要意义。
Since 1968,the research about authentic-proof account in the Western countries has been developed constantly but in China the research method of authentic-proof accounting has been used on a small scale.Taking research on combination between authentic-proof accounting and standard accounting as the theoretical foundation and according to the present situation of accounting reserach in China,the paper explores the research on combination and application between authentic-proof accounting and standard accounting,which is very significant for accounting research.
出处
《山西高等学校社会科学学报》
2004年第4期63-64,77,共3页
Social Sciences Journal of Universities in Shanxi
关键词
实证会计
规范会计
运用研究
authentic-proof accounting
standard accounting
research of application
