一、实证会计研究的方法实证会计研究所采用的方法是实证法。实证法是解释和预测客观现象的方法 ,它要以确实的证据 ,反映或检验客观存在的现象 ,其哲学基础是证伪主义。证伪主义的创立者是英国著名的科学哲学家卡尔·波普尔。波普尔的科学方法论的核心是反归纳原理 ,以及建立 First, the methods of empirical accounting research Empirical accounting methods used is the empirical method. Empirical method is to explain and predict the objective phenomenon of the method, it should be with true evidence to reflect or test the objective existence of the phenomenon, its philosophical foundation is falsification. The founder of falsificationism is the famous British philosopher of science Carl Popper. Popper’s core of scientific methodology is the anti-inductive principle, as well as the establishment