实证会计研究方法的哲学思考  

The Philosophical Reflection on Positive Accounting Research Methods

作　　者：李凯[1,2] 

机构地区：[1]东北财经大学,辽宁大连116023 [2]河南财经学院,河南郑州450011

出　　处：《郑州航空工业管理学院学报》2009年第6期111-114,共4页Journal of Zhengzhou University of Aeronautics

摘　　要：实证会计研究方法在会计研究中越来越受重视,甚至出现唯实证方法为尊的现象。运用对立统一的哲学思想对实证会计研究方法进行分析,认为实证会计研究方法虽然充实了会计理论,丰富了会计研究方法,将会计学科推向精密化,但也包含着个人价值判断,存在适用范围受限、理论和实际相脱节等不足。文章认为研究方法没有好坏之分,只有是否适合所研究的对象之分。研究者应根据研究对象,选择适宜的研究方法。Positive accounting research methods are receiving more and more attention in the rearch, even they are regarded as the best research methods by some people. This article analyzes the positive accounting research methods by the philosophical idea of opposite and unity and thinks there exists value judgment in them, which causes the scope of application is limited and the theories dont be connected with practice. This article think no methods are good or bad and researchers should choose the proper research methods according to theresearch object.

关 键 词：会计学 实证会计 研究方法 

分 类 号：F230[经济管理—会计学]