| 科学哲学对实证会计的影响 |
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| 引用本文： | 赵华.科学哲学对实证会计的影响[J].中共山西省委党校学报,2007,30(2):111-113. |
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| 作者姓名： | 赵华 |
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| 作者单位： | 太原科技大学,山西,太原,030024 |
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| 摘 要： | 科学哲学是从哲学角度考察科学的一门学科,为如何进行科学研究指引方向,它对实证会计的影响主要体现在以下方面:会计科研成果的可证伪性;会计科研客体具有可重复性;实证会计理论具有解释和预测作用;会计研究过程必须排除价值判断。
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| 关 键 词： | 科学哲学 实证会计 实证主义 证伪主义 价值判断 |
| 文章编号： | 1009-1203(2007)02-0111-03 |
| 修稿时间： | 2007年2月8日 |
Influence of Philosophy of Science on Positive Accounting |
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| ZHAO Hua.Influence of Philosophy of Science on Positive Accounting[J].Academic Journal of Shanxi Provincial Committee Party School of C.P.C,2007,30(2):111-113. |
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| Authors: | ZHAO Hua |
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| Abstract: | Philosophy of science is a branch of learning which observes and studies sciences from the scientific perspective and points the way to make scientific researches.It influences positive accounting mainly in the following aspects: the falsification of achievements in scientific researches in accouning,the object of scientific researches in accounting having repeatability,the positive accounting theory playing a role of explanation and forecast and the process of accounting researches being out of value judgement. |
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| Keywords: | philosophy of science positive accounting positivism falsificationism value judgement |
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