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实证会计范畴内的认知在变更,关联的调研途径、研究路径也渐渐变更。实证会计特有的调研领域含有某一特性规律,它折射着近些年这一范畴的总体走向。从现状看,实证会计研究密切关联着更广的范畴,筛选出来的途径偏单一;侧重的调研内容、拟定的变量指标都带有潜藏着的共性。依据调研内涵来添加多层级的考量指标。经过慎重对比,辨识了我国及他国在这一领域凸显的方式差异。
The cognition in the field of empirical accounting is changing, the related research ways and the research ways are changing gradually. Empirical account-specific research areas contain a certain law of nature, which reflects the overall direction of this category in recent years. From the current situation, the empirical accounting research is closely related to a wider area, the screening out of a single way; focused research content, the proposed variable indicators are hidden commonalities. Based on the survey to add multi-level considerations. After careful comparison, we have identified the differences in the ways our country and other countries have highlighted in this area.