| 规范会计研究与实证会计研究的结合运用 |
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| 引用本文： | 张天蔚. 规范会计研究与实证会计研究的结合运用[J]. 吉林工程技术师范学院学报, 2004, 0(8) |
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| 作者姓名： | 张天蔚 |
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| 作者单位： | 吉林工程技术师范学院工商管理学院 吉林长春130052 |
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| 摘 要： | 论述了规范会计研究和实证会计研究的基本概念,对两种理论研究方法的优缺点进行了比较分析,并提出了两者结合、取长补短的会计理论研究的必然趋势。
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| 关 键 词： | 规范会计研究 实证会计研究 比较 结合运用 |
The combining application of normative accounting research and empirical accounting research |
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| Zhang Tianwei. The combining application of normative accounting research and empirical accounting research[J]. Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition), 2004, 0(8) |
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| Authors: | Zhang Tianwei |
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| Abstract: | The author discusses the basic concepts of normative accounting research and empirical accounting research, compares and analyzes the advantages and disadvantages of the two research methods, proposes that it should be an inexorable trend to combine the two research methods to make up each other's deficiencies. |
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| Keywords: | normative accountign research empirical accounting research comparision combining application |
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