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author:

缪映 (缪映.) [1]

Indexed by:

PKU

Abstract:

实证会计理论是关于“会计是什么”的知识体系,其研究的目的是解释所观察到的会计现象,并寻找出这些会计现象发生的原因,从而为解释现行会计实务和预测未来会计实务提出理论依据。实证会计理论认为会计实务是发展会计理论的基础,从所观察到的会计实务现象中推导出隐含...

Keyword:

会计理论研究 实证会计

Community:

  • [ 1 ] 福州大学会计系

Reprint 's Address:

Email:

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Source :

财会研究

Year: 1999

Issue: 06

Page: 11-12

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count:

Chinese Cited Count:

30 Days PV: 2

Affiliated Colleges:

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