在分析了实证会计研究与规范会计研究的内容的不同之处之后, 还要对二者作

在分析了本土会计与规范会计研究的内容不同之处，还有其他不同之处处的作用 分析可以对会计研究，说明它的作用：表现，主要进行会计研究对规范会计的总体检验，检验。可以促进规范会计研究；第二，精确。研究可以通过实验分析，对已知的相关会计理论进行检验，促进科学会计理论的发展。

After analyzing the differences between the contents of empirical accounting research and normative accounting research, we should also analyze the differences of their functions. For empirical accounting research, its main functions are as follows: first, empirical accounting research can test the premise of normative accounting research, which can promote the accuracy of normative accounting research; Second, empirical accounting research can test the known accounting theories through experimental analysis, and promote the scientific development of relevant accounting theories.<br>