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R&D会计处理方式与企业绩效的相关性实证研究--来自电子、医药生物行业上市公司的经验数据.pdf53页
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R&D会计处理方式与企业绩效的相关性实证研究--来自电子、医药生物行业上市公司的经验数据.pdf
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目 :R&D 会计处理方式与企业绩效的相关性实证研究
――来自电子、医药生物行业上市公司的经验数据
2013年 11 月
杭州电子科技大学硕士学位论文
R&D 会计处理方式与企业绩效的相关性实证研究
――来自电子、医药生物行业上市公司的经验数据
研 究 生： 杨帆
指导教师： 王泽霞
2013 年11 月
Dissertation Submitted to Hangzhou Dianzi University
for the Degree of Master
The empirical research of the dependency
between R&D accounting treatment and
enterprise performance
--from empirical data of listed companies in
electron and medical biology industries
Candidate:
Supervisor:
Prof. Wang Zexia
November,2013
杭州电子科技大学
学位论文原创性声明和使用授权说明
原创性声明
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究工作所取得的成果。除文中已经注明引用的内容外，本论文不含任何其他个人
或集体已经发表或撰写过的作品或成果。对本文的研究做出重要贡献的个人和集
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请会计学大神用英文翻译下 无需逐字逐句，意译段落大意即可,拜谢规范与实证会计理论优缺点的比较　　1.规范会计的优劣势。规范会计的优势之一是研究方法成熟。归纳法和演绎法作为规范会计的研究方法有很长的一段发展历史，已经是比较完善的研究方法了。演绎法是一种很有逻辑性的研究方法。规范会计研究可以在实际验证理论前，对理论命题进行逻辑性的验证。同时也可以对已有的理论进行检验，有助于及早发现理论中的错误以及内部矛盾。这对理论论证具有重要意义。　　规范会计的优势之二是可以很好的发展会计实务和会计理论。规范会计是为了会计实务的优质化和规范化，并尽可能超越现有的会计实务和会计理论。以便为全球经济一体化提供高质量的会计信息。　　但是规范会计也有一些系统性缺陷。首先是方法论的缺陷。主要是忽略了对假设和前提的检验。所以很多假设都没有经过验证，不能称其为理论。在这种假设基础上得出的理论也往往不切实际，欠缺实际意义。如果这些假设本身是错误的，那么在此假设上得出的理论也是错误的。其次是研究方法的缺欠，归纳法和演绎法都注重定性分析，不注重定量分析。单一的定量分析是无法表明事务间的区别和联系的。如果研究变量很多的话，定性分析就更加不科学了。规范会计忽视研究会计主体的行为，也不计会计信息的经济后果。只是将不同利益的集团当成一个整体是不够的。最后规范会计得出的结果有浓重的个人观点，没有经验验证，而有种闭门造车的感觉。　　2.实证会计的优劣势。首先实证会计的研究方法比较科学。主要是因为结合了定性和定量的研究方法。分析数据时主要用定性的方法进行逻辑分析。验证假设时，主要用定量的方法，使得出的结论更准确更科学。其次实证会计研究结合了会计实务很有实践意义。实证会计研究不但解释了现有的会计实务，而且对那些未观察和已发生但未经过数据分析的会计现象进行解释。最后s实证会计研究注重研究会计主体行为和主体行为的动机。而且引入了很多经济学研究成果，从而拓展了会计理论研究范围。实证会计把企业看成各种契约关系的结合体。并大量分析了各种利益集团为保护自身利益面对会计准则时的态度。得出了很多规范会计研究不能得出的结论。　　但是实证会计也存在很多局限性的地方。首先是实证研究所用的现象和事实非常有限，在证明普遍论题上就存在一定的概率性。实证会计重视定量化和模型化，忽视了一些次要因素，导致研究的系统性不强。另外实证会计不应该完全排除价值判断，这样很不合理。因为会计研究者是经纪人不能完全避免个人喜好的干扰。最后，实证会计比规范会计在时间上有滞后性。实证会计总是在样本数据充足的时候才建立数学模型，这样往往是在会计准则公布后的若干年，有很严重的滞后性。
The strengths and weaknesses of the norms and empirical accounting theory is 1. The advantages and disadvantages of standard accounting.Standardize the accounting research method is one of the advantages of mature.Research methods of induction and deduction method as a standard accounting has a long history, is one of the more perfect research methods.Deductive method is a logical research method.Standard accounting research can be verified in practice theory, the theoretical propositions are logical validation.At the same time also can undertake inspection of existing theory, help to early detection errors, and the internal contradictions in the theory.This is of great significance to the theoretical arguments.Regulate the second advantage is can good development of accounting practice and accounting theory.Specifications varieties and standardization of accounting to accounting practice, and as far as possible beyond the existing accounting practice and accounting theory.In order to provides the high quality of accounting information for the global economic integration.But standard accounting also has some systemic defects.The first is the defect of methodology.Mainly is the premise of ignoring assumptions and test.So many assumptions are not validated, can't call it the theory.Based on the hypothesis of this theory is often impractical, lack of practical significance.If these assumptions are wrong, then it is concluded that the theory is wrong on this assumption.Followed by the defect of the research method, induction and deduction method is focus on qualitative analysis, quantitative analysis does not pay attention to.Quantitative analysis of single is not a sign of the difference and connection between the transaction.If a lot of research variables, the qualitative analysis are not scientific.Standard accounting ignore the study the behavior of the accounting entity, regardless of the economic consequences of accounting information.Just to different interests of the group as a whole is not enough.The standard accounting results have strong personal opinion, no empirical validation, and the feeling of a closed doors.2. The advantages and disadvantages of the empirical accounting.First of all, the empirical accounting research method more scientific.Mainly because of combination of qualitative and quantitative research methods.Analysis of the data mainly use qualitative method for logical analysis.Validate assumptions, mainly use quantitative method, makes the conclusion more scientific and more accurate.The second empirical accounting research is a combination of accounting practice is of great practical significance.Empirical accounting research not only explains the existing accounting practices, but also for those not observation and has happened but not accounting phenomena are interpreted through data analysis.Finally s empirical accounting research focus on the behavior of the subjects of accounting behavior and motivation.And introduced a lot of research achievements in economics, so as to expand the scope of accounting theory research.The empirical accounting companies as a combination of various kinds of contractual relationship.And analyzed various kinds of interest groups to protect their own interests attitude in the face of accounting standards.Draw a lot of standard accounting research cannot be concluded.But the empirical accounting also exist many limitations.First is for the use of empirical research institute and the truth is very limited, in prove that there is a certain probability on common topics.Empirical accounting attaches great importance to the quantitative and modeling, overlooked some minor factors, lead to the research of systemic is not strong.Another empirical accounting should not be completely ruled out value judgment, it is not very reasonable.For accounting researchers is agent can't entirely avoid the interference of personal preference.Finally, empirical accounting than the specification on the time lag.Empirical accounting is always at the time of sample data is sufficient to establish mathematical model, so that when accounting standards are often published several years, there are serious lag.