２０世纪７０年代以来，实证研究方法成为西方会计理论界的主流。当前，我国一些青年学者也开始尝试用实证方法来研究资本市场上的一些会计问题。可以预计，实证会计研究将成为我国会计研究方面的一个新趋势。 一、实证会计的经济学基础 经济学和理财学是实证会计的基础。经济 Since the 1970s, empirical research methods have become the mainstream of Western accounting theory. At present, some young scholars in our country are also trying to use empirical methods to study some accounting problems in the capital market. It can be predicted that the empirical accounting research will become a new trend in accounting research in our country. First, the economics of empirical accounting Basic economics and finance is the basis of empirical accounting. economic