| 浅谈我国的会计研究方法 |
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| 引用本文： | 刘俊仙,史红玲. 浅谈我国的会计研究方法[J]. 山西高等学校社会科学学报, 2003, 15(11): 38-40 |
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| 作者姓名： | 刘俊仙 史红玲 |
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| 作者单位： | 1. 太原理工大学,山西,太原,030024
2. 晋中地区种子公司,山西,榆次,030600 |
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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。通过对这两种方法优缺点的比较分析 ,在强调实证会计研究对我国会计理论研究必要性的基础上 ,提出我国会计研究方法应是两者相互结合的
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| 关 键 词： | 会计研究方法 实证研究 规范研究 |
| 文章编号： | 1008-6285(2003)11-0038-03 |
| 修稿时间： | 2003-01-16 |
On Research Methods of Accounting in China |
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| LIU Jun xian,SHI Hong ling. On Research Methods of Accounting in China[J]. Social Sciences Journal of Colleges of Shanxi, 2003, 15(11): 38-40 |
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| Authors: | LIU Jun xian SHI Hong ling |
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| Abstract: | Accounting research method plays an important role in theorectical research of accounting.The research method of accounting mainly inclucles research methods of authentic proof and standard.Through comparing and analysing advantages and defects of the two methods,the combination of the two methods of accounting in China should be put forward on the basis of emphasizing accounting research of authentic proof which is necessary for theoretical research of accounting in China. [ |
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| Keywords: | research method of account research of authentic proof research of standard |
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