规范会计研究从假设或初始理论命题推导出下一层次的理论命题，并可对某一个理论命题作出演绎论证。规范会计研究在对理论进行实践检验之前可以预先对其进行检验，使理论具有更加严密的逻辑性，也可以对已有的理论进行逻辑检验，以发现错误理论或现存理论的内部矛盾。这在会计 Normative accounting studies derive the next level of theoretical proposition from hypotheses or initial theoretical propositions, and can deduce and prove a certain theoretical proposition. Normative accounting research can test the theory before it is tested in practice, so that the theory is more rigorous logic, and the existing theory can also be logically tested to find the wrong theory or the existing internal conflicts. This is in accounting