会计研究:理论与方法的思辨  

Accounting Research: Speculation on the Theory and Method

作　　者：盖地[1] 罗斌元[2] 

机构地区：[1]天津财经大学商学院,天津300222 [2]河南理工大学,河南焦作454003

出　　处：《湖南财政经济学院学报》2014年第1期54-60,共7页Journal of Hunan University of Finance and Economics

基　　金：河南省社科联项目"政府会计信息质量改进与地方政府债务管理优化研究"(项目编号:SKL-2013-3625);河南理工大学博士基金项目"经济区域视角下的企业投资行为优化路径研究--以中原经济区为例"(项目编号:SKB2013-07);河南理工大学2013年度校级人文社会科学研究资助项目(应用对策专项)"郑州航空经济示范区建设研究"(项目编号:SKDC2013-09)

摘　　要：目前对会计理论与会计方法的区别、会计研究方法集合与实证会计方法及规范会计方法的关系、实证会计方法与规范会计方法的研究范式、会计研究方法的选择、实证会计理论与规范会计理论孰多孰少的认知尚有歧义。会计理论有别于会计方法,理论与方法的本质区别在于方法重过程、理论重结果和目标;会计研究方法是一个集合,实证会计方法与规范会计方法只是这个集合中的两个元素;实证会计方法的本质特征是统计检验,规范会计方法的本质特征是分析模型的推演;方法的起源与方法的选择相分离,即研究者选择某一方法时,并未考虑该方法背后的哲学思想;运用最优化分析工具表明,美国目前比较缺乏实证研究成果,我国比较缺乏规范研究成果。Nowadays, the ambiguity or controversy always exists in such issues as the distinction of accounting methods and theory, the relationship among accounting research methods assemble, positive accounting method and normative accounting research, paradigm of the above methods, method selection, and which is more about normative theories and positive theories. This paper conducts research on the above - mentioned problems, and results show that accounting theories are different from methods. Their essential difference is that the former emphasize on result and goal while the latter on process; Accounting research method is a set or a domain which positive accounting method and normative accounting method are two elements of; The essential characteristic of positive accounting method is statistical test, while that of normative accounting method is deduction of quantitative model; Method selection is separated from method origin, that is, researchers seldom take into consideration of the philosophy behind the sdected method; Optimization analytical tools indicate that there is a serious lack of empirical research in U. S. and normative research in China. These research conclusions have practical significance for scholars to further understand the theories and methods of accounting research, for researchers to better apply accounting research methods to further study and for the standard - setting department to improve the formulation of certain principles.

关 键 词：会计理论 会计研究方法 实证会计理论与方法 规范会计理论与方法 

分 类 号：F230[经济管理—会计学]