论实证会计研究在我国的创造性转换

美国实证会计研究，是在证券市场高度发达，以决策有用观为导向的会计规范体系比较完善的基础上展开的。我国证券市场不够发达，公司股权比较集中，会计规范体系也不够成熟，引进美国实证会计理论需要进行创造性转换，即从我国会计环境出发，以建立具有中国特色的会计规范体系为目标来进行实证会计研究。

On the Creative Transfer of Positive Accounting Research in Our Country

The positive accounting research in America is based on the highly developed stock market, and the fact that the strategy-oriented accounting norm system is relatively perfect.While in China, with less developed stock market, relatively centered share in the company and imperfect accounting norm system, applying the American positive accounting theory needs creative transfer. In other words, we should base on Chinese accounting circumstances, and make the positive accounting research with the aim of setting up the accounting norm system with Chinese characteristics.