| 规范会计理论与实证会计理论的比较 |
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| 引用本文： | 殷芹.规范会计理论与实证会计理论的比较[J].上海海事大学学报,1998(4). |
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| 作者姓名： | 殷芹 |
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| 作者单位： | 上海海运学院财会系 |
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| 摘 要： | 通过对会计理论中两大典型流派——规范会计理论与实证会计理论的比较分析，阐述了两种理论的产生背景、区别、联系以及两种理论所具有的优缺点。最后，探讨了两种理论对我国会计理论和实务发展所具有的现实意义。
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| 关 键 词： | 规范会计理论，实证会计理论 |
A Comparison between Normative Accounting Theory and Positive Accounting Theory |
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| Yin Qin.A Comparison between Normative Accounting Theory and Positive Accounting Theory[J].Journal of Shanghai Maritime University,1998(4). |
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| Authors: | Yin Qin |
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| Abstract: | The author,by comparing and analyzing the two theories,gives an introduction to the formation,difference,relation,advantage and disadvantage of the two types of accounting theory-normative and positive.At the end of this paper the author points out the practical significance of the two theories for the development of the current accounting theory in China. |
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| Keywords: | normative accounting theory positive accounting theory |
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