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对规范会计理论与实证会计理论的思考
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Journal of Finance and Economics Vol. 23, Issue 02, pp. 45 - 49 (1997)
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陈汉文, 林志毅. 对规范会计理论与实证会计理论的思考[J]. Journal of Finance and Economics, 1997, 23(2): 45–49. 
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1997, Issue 02
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