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(一) 广而言之,会计研究就是以系统化的分析方法寻求解决某一会计问题的答案。会计研究包括实务性研究和学术性研究两大类别。实务性研究属应用性研究,侧重于解决实际问题。譬如,研究某一会计主体采用不同的折旧方法将对税前、税后净收益及现金流量产生的影响就是一项实务性研究。学术性研究对会计实务只有间接的影响,它代表着人们在会计学领域里所积累的认识。与实
(A) Broadly speaking, accounting research is to find a systematic solution to an accounting problem to answer the question. Accounting research includes two major categories of substantive research and academic research. Practical research is applied research, focusing on solving practical problems. For example, studying the influence of different depreciation methods on a certain accounting entity that will have a pretax, post-tax net income and cash flow is a substantive study. Academic research has only an indirect impact on accounting practice, and it represents people’s accumulated knowledge in the field of accounting. And real