《厦门大学学报》1989年第1期发表了葛家澍、陈少华合撰的《西方国家的实证理论及其在会计上的应用》一文。文章说,目前,实证会计理论在西方会计界备受重视,成为当代西方财务会计理论的一个引人注目的新领域。文章说,在60年代前,西方国家的大部分会计文献都属于规范性理论(Normative Theory)而不是实证性理论(PositiveTheory)。规范性会计理论的主要目的在于研究公司对外报告中采用的会计原则与政策。相 “Xiamen University,” 1989 the first issue of Ge Jia Shu, Chen Shaohua co-author of “Western countries, empirical theory and its application in accounting,” a text. The article said that at present, the empirical accounting theory has drawn great attention in the Western accounting profession and has become a striking new field of contemporary western financial accounting theory. The article said that by the 1960s most accounting documents in Western countries belonged to the normative theory rather than the positive theory. The main purpose of normative accounting theory is to study the accounting principles and policies used in the company’s external reports. phase