实证会计与规范会计相互关系研究

实证会计学派的产生是历史发展的必然.实证会计与规范会计两者之间存在辩证关系实证会计理论不能代替和否定规范会计理论,实证会计研究服务于规范会计研究,规范会计研究的科学建立也要充分运用实证会计的研究成果.我国实证会计研究处于刚刚起步的阶段,会计理论研究注重规范而忽略实证.

Research on Interrelation between Positive and Normal Accounting

It is inevitable in history that the school of positive accounting comes into being. And there exists the dialectical relations between the positive and the normal accounting. Theory of the former cannot take the place of or neglect that of the latter. The research of the positive accounting is used to make that of the normal one perfect. Therefore, we should make full use of the research achievements of the positive accounting to establish the scientific system of studying the normal one. Study of the positive accounting in China is just in an original stage. So people often pay more attention to the research of the normal accounting than that of the positive one.