规范会计是关于会计“应该是什么”的系统知识体系，旨在通过一系列基本会计原则、会计准则的规范要求，从逻辑高度概括或说明最优化的会计实务是什么，进而指导会计实务，实现会计实务的规范化。实证会计是关于会计“是什么”的系统知识体系，旨在揭示会计现象层面的规律，从 Standard accounting is about the accounting “what should be” system of knowledge system, aimed at a series of basic accounting principles, accounting standards norms, from the logic of high-level summary or explain what is the most optimal accounting practices, and then guide accounting practices, to achieve Standardization of accounting practice. Empirical accounting is a systematic knowledge system about accounting “what is it”, aiming at revealing the law of accounting phenomena, from