| 实证会计研究方法探析 |
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| 引用本文： | 冯丽艳.实证会计研究方法探析[J].中州大学学报,2008,25(6):12-14. |
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| 作者姓名： | 冯丽艳 |
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| 作者单位： | 郑州大学,升达经贸管理学院会计系,郑州,451191 |
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| 基金项目： | 河南省社科联2008年调研课题"公允价值的确定方法"
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| 摘 要： | 实证会计研究产生于20世纪60年代，并在80年代成为主流，是当代会计学研究领域中应用非常广泛的一种研究方法。本文总结探讨了实证会计研究方法的标准范式以及在我国的研究方向。
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| 关 键 词： | 实证会计研究 规范会计研究 研究规范 |
A Discussion on Empirical Accounting Research Method |
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| FENG Li-yan.A Discussion on Empirical Accounting Research Method[J].Journal of Zhongzhou University,2008,25(6):12-14. |
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| Authors: | FENG Li-yan |
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| Institution: | FENG Li-yan(Department of Accounting,Shengda College of Economics Trade & Management,Zhengzhou University,Zhengzhou 451191,China) |
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| Abstract: | Empirical accounting research was developed in the 1960s,and became mainstream in the 1980s.Now,this method is applied very broadly in the area of modern accounting research.This paper discussed the standard pattern of the empirical accounting research method and its application in our country. |
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| Keywords: | empirical accounting research method theoretical accounting research method research pattern |
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