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我国实证会计研究的历史过程十分短暂，在实证会计研究过程中出现了一些程序上或分析上的缺陷，这些缺陷影响了我国实证会计研究成果的质量。本文拟对如何规范实证会计研究的程序这一问题提出个人的几点看法。一、实证会计研究的程序由于实证会计研究的程序较为固定，一般都可?
The historical process of the empirical accounting research in our country is very short. There are some procedural or analytical defects in the empirical accounting research. These defects have affected the quality of the empirical research in our country. This paper proposes some personal opinions on how to standardize the procedure of empirical accounting research. First, the empirical accounting research program As empirical accounting research program is more fixed, generally can?