Comparison and Analysis of Normative Accounting Research and Physical Evidence Accounting Research

This artile deals with the differentiation of normative accounting research and physical evidence accounting research,with the systematic explanation of the features of both and with the necessity that both of them need to supplement each other.Then this artile deals with the possibility that normative accounting research and physical evidence accounting research can supplment each other.After that the author gives 6 conclusions,compares the normative-physical evidence accounting research with physical evidence accounting research,and points out that they can be applied in formulating accounting standard.At last the auther proposes 3 suggestions to the diversified accounting research.