| 论规范会计研究方法与实证会计研究方法 |
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| 引用本文： | 韩莉.论规范会计研究方法与实证会计研究方法[J].漯河职业技术学院学报,2007(4). |
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| 作者姓名： | 韩莉 |
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| 作者单位： | 河南省鄢陵县财政局 河南许昌461200 |
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| 摘 要： | 会计研究方法对于会计理论研究具有重要作用。会计研究方法主要有实证研究方法和规范研究方法。通过对这两种方法进行阐述和比较分析,在提出实证会计研究必要性的基础上,强调规范研究和实证研究并不是互相排斥而是互相补充的。
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| 关 键 词： | 会计研究方法 规范研究 实证研究 |
Comment on standard Accounting Research Methods and Demonstration Accounting Research Methods |
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| HAN Li.Comment on standard Accounting Research Methods and Demonstration Accounting Research Methods[J].Journal of Luohe Vocational and Technical College,2007(4). |
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| Authors: | HAN Li |
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| Abstract: | Accounting Research Methods is studied to accountant theory having the important effect.Accounting Research Methods has demonstration research method and standard research method mainly.Pass to respectively expound and parallel analysis of this two kinds method,emphasize that standard research and demonstration study is really not to be mutually exclusive but is to complement each other on the basis suggesting that the demonstration accountant studies necessity. |
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| Keywords: | Accounting Research Methods The norm studies Demonstration studies |
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