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规范会计理论与实证会计理论评述
Authors
徐晓阳
范永武
Publication date
1 January 1997
Publisher
Abstract
本文针对规范会计理论和实证会计理论这两大会计理论流派长期对峙,或主或次的会计理论研究状况,选取理论源流、基本思想、研究方式以及优劣之处四大重要而有代表性的方面,较全面和系统地对这两大理论分别进行阐述,从而对比性地给出这两大理论的概貌,并最后指出这两者可在认识阶段和目标层次上实现相互结
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Last time updated on 16/06/2016