对会计实证分析与规范分析争议的科学哲学思考

发布时间：2018-06-08 10:18

本文选题：科学哲学 + 实证会计分析　；参考：《东北财经大学》2013年硕士论文

【摘要】：目前在会计学中,实证会计分析与规范会计分析的争议比较严重,双方之间争议不断,在多次会计学术讨论会以及在著作、期刊、文摘上出现互相摒弃的现象,甚至常常为此发生争吵。事实上,这两种分析方法都属于会计分析方法论体系。会计分析方法论体系是由哲学的方法、一般会计的分析方法和具体会计分析方法构成的。会计分析方法论体系以哲学方法论为基础,用以宏观指导会计分析。一般会计分析方法起着核心作用,指导会计分析。具体会计分析方法是会计分析方法里必不可少的,往往起着桥梁作用,增强了可操作性。实证分析方法和规范分析方法是当前会计理论研究方法体系中既相互对立、又相互依存的一对矛盾方法。早期的会计理论分析,人们并未将其称之为规范会计理论。在出现了实证会计理论后,为了加以区别,才称之为规范会计理论。随着实证会计理论的出现,实证会计方法呈现出了前所未有的强势,成为当前西方会计理论的主流。在其引进中国后,实证会计方法短时间内就已发展成为会计理论研究中的一支重要力量,就如同实证会计理论在西方会计学中一样,大有取代规范会计理论的架势。为了解决会计学中实证分析和规范分析之间争议,消除会计理论分析中对两者认识的偏差和混乱,只有从科学哲学高度,才能得到解决。这是因为科学哲学是对科学进行反思的一门学问。而会计学作为社会科学分支,也是科学的一个分支,必然受到科学哲学的指导。事实上,整个社会科学都在用实证分析与规范分析,例如,经济学、管理学、社会学等都采用实证分析与规范分析。因而只有从社会科学哲学高度,才能很好地透视出实证分析与规范分析的关系尤其争论。由于社会科学哲学从属于科学哲学,所以,会计学中实证分析和规范分析之间争议,只有上升到科学哲学,才能得到解决。一方面,应用科学哲学思想,对实证会计分析和规范会计的优缺点进行了分析,另一方面,通过对科学哲学发展史的考察,尤其是对实证主义向历史主义科学哲学转向的审视,论证了将实证分析与规范分析相结合的必然性,进而,集中透视了会计学研究中的实证分析与规范分析的关系,特别是两者的争论,指出将两者相结合的必要性、重要性、途径。本文由以下五章内容组成：第一章为导论。本部分是对会计学界关于实证分析与规范分析争议以及会计学界自身解决的困难和科学哲学对其解决的重要意义进行阐述。第二章为科学哲学对会计哲学的影响。主要考察了科学哲学中实证主义对会计实证哲学的影响、科学哲学中历史主义对会计规范哲学的影响。这为科学哲学解决实证会计分析与规范会计分析争议提供了可靠的事实依据。第三章为实证会计分析与规范会计分析的历史发展轨迹及其分歧。实证会计理论是实证分析被引入到会计经济学,而得到的实证会计分析；规范会计理论是规范分析被引入到会计经济学,而得到的规范会计分析。实证会计分析派只强调实证分析,规范会计分析派只强调规范分析,双方互不理睬,经常发生争议。第四章是对实证会计法和规范会计法的分析。应用科学哲学思想,分别指出了实证会计分析和规范会计分析的优缺点。实证会计分析法密切结合会计实务,有客观事实基础,采用精确的和科学的研究手段,具有非常强的实践意义。但是,其必须事前做出假设,其作用范围有限。规范会计分析法强调价值分析,可以在一定程度上规范会计实务操作,但是,其得出的结果不能做到“价值中立”,其研究方法是不精确的。第五章是从科学哲学对实证会计分析和规范会计分析争议思考后得出的结论及相关建议。从科学哲学对会计学的指导思想出发,提出了会计学实务界与学术界要加强分工协作及在协同中进步、加大科学哲学对实证会计分析与规范会计分析反思力度等方面的合理化建议。本文的研究特色有两点：首先是本文选题较为新意,将科学哲学和会计学融合在一起,是一个跨学科研究选题。其次是本文对会计实证分析与规范分析的科学哲学思考的视角新。本文从科学哲学高度,展开对会计学实证分析与规范分析争论的探讨,得出会计实证分析与规范分析相结合的结论。
[Abstract]:At present, in accounting, the disputes between the empirical accounting analysis and the normative accounting analysis are more serious, the disputes between the two sides are constantly being disputed, and the phenomena of abandoning each other in many accounting academic seminars and in the books, periodicals and abstracts are discarded. In fact, these two analytical methods belong to the system of accounting analysis methodology. The system of accounting analysis methodology is composed of philosophy method, general accounting analysis method and specific accounting analysis method. The system of accounting analysis methodology is based on philosophical methodology and is used for macro guidance accounting analysis. The general accounting analysis method plays the core role and directs the accounting analysis. The concrete accounting analysis method is the accounting score. It is essential to analyze the method, which often plays a bridge role and strengthens the maneuverability. The empirical analysis method and the normative analysis method are contradictory and interdependent methods in the current accounting theory research method system. The early analysis of accounting theory has not been referred to as the normative accounting theory. After the theory of accounting, in order to distinguish it, it is called the standard accounting theory. With the emergence of the empirical accounting theory, the empirical accounting method has presented unprecedented strength and became the mainstream of the current western accounting theory. After its introduction of China, the empirical accounting method has developed into a major part of the accounting theory research for a short time. Just like positive accounting theory in western accounting, it is a great substitute for normative accounting theory.
In order to solve the dispute between the empirical analysis and the normative analysis in accounting and eliminate the deviation and confusion in the theoretical analysis of accounting, only from the philosophy of science can we get a solution. This is because the philosophy of science is a study of the reflection of science. Accounting is a branch of Social Science and a branch of science. In fact, the whole social science uses positive analysis and normative analysis, for example, economics, management, sociology and so on. Therefore, only from the height of social science can the relationship between empirical analysis and normative analysis be well discussed. Philosophy of social science belongs to Philosophy of science. Therefore, the controversy between positive analysis and normative analysis in accounting can only be solved by rising to Philosophy of science.
On the one hand, it applies the philosophy of philosophy of science to analyze the merits and demerits of empirical accounting analysis and standard accounting. On the other hand, it demonstrates the inevitability of combining positivist analysis with normative analysis by examining the development history of scientific philosophy, especially the turn of positivism to the historical philosophy of scientific philosophy. The relationship between positive analysis and normative analysis in accounting research, especially the controversy between them, points out the necessity, importance and way of combining the two.
This article is composed of the following five chapters:
The first chapter is an introduction. This part is an exposition of the importance of the accounting circle on the problems of empirical analysis and normative analysis, as well as the difficulties that the accounting community has solved and the importance of philosophy to its solution.
The second chapter is the influence of philosophy of science on accounting philosophy. It mainly investigates the influence of Positivism on Accounting positivism in philosophy of science, and the influence of historicism on accounting standard philosophy in the philosophy of science. This provides a reliable factual basis for the solution of the dispute between the empirical accounting analysis and the normative accounting analysis in the philosophy of science.
The third chapter is the historical development track and the differences of the empirical accounting analysis and the normative accounting analysis. The empirical accounting theory is an empirical analysis which is introduced into the accounting economics, and the empirical accounting analysis is obtained. The normative accounting theory is the normative analysis introduced into the accounting economics and the normative accounting analysis. The empirical accounting analysis is only strong. We should regulate the empirical analysis, standardize accounting analysis schools only emphasize normative analysis, the two sides ignore each other, and often dispute.
The fourth chapter is the analysis of the empirical accounting method and the normative accounting method. Applying the philosophy of science, it points out the advantages and disadvantages of the empirical accounting analysis and the normative accounting analysis. The empirical accounting analysis method combines the accounting practice closely with the accounting practice, has the objective factual basis, and uses the precise and scientific research methods, but it has very strong practical significance. It is necessary to make assumptions in advance, and its scope of action is limited. The normative accounting analysis method emphasizes value analysis, which can standardize accounting practice to a certain extent, but the result can not be "value neutral", and its research method is inaccurate.
The fifth chapter is the conclusion and relevant suggestions from the scientific philosophy of the empirical accounting analysis and the normative accounting analysis. Starting from the guiding ideology of the philosophy of science to accounting, it is proposed that the accounting practice circle and the academic circle should strengthen the division of labor and cooperation and progress in coordination, and add the great science philosophy to the empirical accounting analysis and standardization. The rationalization proposals for the analysis of the strength and other aspects of the analysis are analyzed.
The characteristics of this paper are two points: first, this article is a new topic, combining science philosophy and accounting together, is a cross subject research topic. Secondly, this article is new to the scientific philosophy of accounting empirical analysis and normative analysis. This article from the high degree of science philosophy, to expand the empirical analysis and normative analysis of accounting. The conclusion is that the combination of accounting empirical analysis and normative analysis can be concluded.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F230

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