实证会计

统计检验：实证会计研究方法的核心

Statistical Test : The Core of the Positive Accounting Research Method

盈余管理是实证会计研究的重要领域。

Earnings management is an important field in positive accounting research .

与经济学的研究方法相似，会计研究方法也可以分为规范研究（NormativeResearch）和实证会计研究（PositiveResearch）。

Similar to economic research methods , accounting research methods can also be classified into two categories Normative Research and Positive Research .

实证会计研究先驱Beaver认为，会计信息仅仅是信息使用者所能获得的诸多信息中的一种，会计信息与其他渠道的信息存在着竞争关系。

The pioneer of empirical Beaver considers that accounting information is only one of the information which the users get , and there is competitive relationship between accounting information and the other source information .

但是，实证会计研究中也存在着不少问题。

But , there are some problems existed in its study .

第三章尝试对会计方法选择的实证会计理论作比较系统的阐述。

Chapter Three concerns about the theory of the accounting choice .

实证会计方法在现代成本管理中的应用

The Application of Demonstration Accounting Method in the Modern Cost Management

中美实证会计研究的发展比较

Compares the Development of Empirical Accounting Research for the China with America

规范会计理论与实证会计理论的比较

A Comparison between Normative Accounting Theory and Positive Accounting Theory

实证会计研究的含义及评述

Connotation of and Comments on the Empirical Accounting Study

论实证会计研究方法

To Ponder over the Method of Positive Accounting Study

科学哲学对实证会计的影响

Influence of Philosophy of Science on Positive Accounting

强制性会计政策变更是实证会计理论研究的核心内容之一。

Mandatory accounting changes is among the core content of the research of positive accounting theory .

实证会计主要内容是什么？

What is the main content ?

试论实证会计的理论基础

On the theoretical basis of PAT

实证会计研究；

Forum on empirical accounting research ;

首先，资本市场的规范亟需实证会计研究作指导。

Firstly , the specifications of capital market demand a prompt guidance from the positive accounting research .

实证会计方法最能发挥作用的领域，是现代成本管理。现代成本管理主要运用目标成本管理（成本企划）和作业成本管理两种方法。

Contemporary Cost Management mainly utilizes two methods both target cost ( Cost design ) and activity-based cost management .

有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础，在此也进行了讨论。

Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research .

文章简要分析了绿色会计、人力资源会计、实证会计、网络会计四个发展领域。

The paper briefly introduces four new fields : green accounting , human resources accounting , empirical accounting and network accounting .

盈余管理是近二十年来首先从美国兴起的实证会计研究的一个重要领域。

Earnings management is an important area of diagnosis accounting studies which arose in US in the recent 20 years first .

在出现了实证会计理论后，为了加以区别，才称之为规范会计理论。

In the event of a positive accounting theory , in order to be distinguished , it is called normative accounting theory .

随着实证会计理论的出现，实证会计方法呈现出了前所未有的强势，成为当前西方会计理论的主流。

With the emergence of positive accounting theory , empirical accounting methods showed unprecedented strength , has become the mainstream of Western accounting theory .

本文侧重实证会计理论和研究方法的科学哲学基础，努力剖析其中深层次思想基础，以突出其区别于以往会计学研究方法的特征。

On the basis of analyzing certain thought characters of positive accounting , the thesis pays attention to the methodology fundamental of positive accounting theory .

盈余管理作为实证会计研究的一个重要领域，一直都是国内外研究人员关注的热点问题之一。

As an important research field in positive accounting , earnings management has always been one of hot issues for researchers at home and abroad .

这一发现可以理解为对自鲍尔布朗创建实证会计研究方法以来，会计信息有用性理论研究的一项补充。

This finding can be considered a supplement to the study of usefulness of accounting information since Paul Brown founded empirical accounting research method . 4 .

具体会计准则的颁布，也为开展实证会计研究提供了广阔的领域。

The promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research .

本章对实证会计研究中的总体与样本，数据的收集与变量的选取，使用简单原假设应注意的问题等，都从统计学的角度作了较深入的阐述，其中有些新意。

Population and sample , data collection and the election of variables and properly understanding of simple hypothesis , etc. are all dealt with in detail .

由于规范会计理论的缺陷，更主要是在经济理论和理财学理论的影响下，实证会计理论在70年代产生并发展起来，成为当代西方会计研究的主流。

Because of the development of economic theory and the inherent shortcoming of normative accounting theory , positive accounting theory ( PAT ) appeared in the 1970s .

美国实证会计研究，是在证券市场高度发达，以决策有用观为导向的会计规范体系比较完善的基础上展开的。

The positive accounting research in America is based on the highly developed stock market , and the fact that the strategy-oriented accounting norm system is relatively perfect .