目前的主流会计理论，就其研究方法而言，可分为规范理论会计和实证会计理论。实证会计研究最初源于哲学中的实证理论。在本世纪五十年代，美国经济学家弗里德曼将实证理论应用于经济学领域，创建了实证经济学．于本世纪七十年代，实证理论波导人西方舍计理论研究之中，到目前 The current mainstream accounting theory, in terms of its research methods, can be divided into standard theoretical accounting and empirical accounting theory. Empirical accounting originated from the empirical theory of philosophy. In the fifties of this century, American economist Friedman applied positive theory in the field of economics and founded empirical economics. In the seventies of this century, empirical theory of Western people in the study of theoretical studies, until now