几年我国的实证研究逐渐增加,但实证研究并不能替代规范研究,并且实证研究具有其自身的局限性,只有在认识到实证研究的局限性的基础上才能更好的利用这一研究方法,促进我国的会计理论研究。 In recent years, the empirical research in our country has been gradually increasing, but the empirical research can not replace the normative research, and the empirical research has its own limitations. Only by recognizing the limitations of empirical research can we make better use of this research method, Promote China’s Accounting Theory Research.