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9 English Abstracts of Ma in Papers Cr itique of Con tem porary Accoun ting Research M ethods A nthony M oung - yin Chen In this paper, a number of the basic differences in contemporary accounting research are exp lored: American versus European research perspectives; mathematically2based versus non2mathematically2based research approaches; positive versus naturalistic methodologies; objectiv2 ist versus subjectivist assump tions concerning the accounting craft; functionalist versus interp retive paradigm s on accounting theory, etc. Facing the differences, however, it is called for a synthetic view to recognize the unique strengths of the different perspectives. It is be2 lieved that the different perspectives can enrich them selves by learning from each other. The synthetic view can then enhance the overall quality of accounting research. Facing the wide2ranging needs of contemporary accounting research, the important strategy is to match research meth2 ods/perspectives with research questions/purposes. Norma tive Accoun ting Research and Em p ir ica l Accoun ting Research Eva lua tion Gai D i & L v Zhim ing Conventional accounting research ( normative accounting research) origins in the USA from 1920sπ, and consummates its golden era in 1960sπ. It is the 1960s 1970 s that empirical accounting research emerges and becomes the main branch of accounting research. Accounting environments determ ine the developing trails of accounting research methodology. A s researching methods, either has merits and shortcom ings. None of them can dom inates accounting research, and being compatible with each other should be the final result. Study on Roles of Foren sic Accoun tan ts in Secur ities cla ss action s for Fa lse Sta tem en t under Tran sition Econom y J in Yufang & L i R uoshan A forensic accountant can p lay a number of roles in securities class action and the dispute resolution. This paper analyses the evidence standards of forensic accounting and special experience of foreign forensic experts, and supplies references to such p roblem s as calculation of losses of financial litigations. Study on the Secur itiza tion Accoun ting Ba sed on Econom ic con sequences Zhou X iafei Whether the assets securitization should be considered as a real sale or a secured financing, and whether SPE should be consolidated, are two key problems in securitization accounting. This paper analyzes the economic consequences under different securitization accounting methods and con2 cludes that issuers and investors are more likely to consider it as a real sale and prefer not to consolidate the SPE, which, in hence, will promote the development of assets securitization. However, if issuers abuse real sale for special purposes or do not consolidate SPE to control financial statements, the accounting distortion caused by which may not only affects the original creditors, but also increase the investorsπexposures, thus hinder the devel2 opment of assets securitization. In sum, real sale and without consolidation of SPE are two factors thatmust be considered in securitization accounting. Incom plete Con tracts and The Sta te2con tingen t and M arg ina l Rev ision of F inanc ia l O bjective L ei X intu & L i Shihu i Based on the analysis paradigm of the modern contractual theory, this paper summarizes the nature of financial transactions activity of the firms to the signing and implementation of a nexus of financial contracts. Cooperative surplus or organization rent the participant of firm pursue reflects the con2 tractual nature of financial objective. The residue caused by contractual incompleteness makes the essence of financial objective become the maximiza2 tion of residual claim, which lead to the logical uniformity of financial objective and allocation of ownership. So, financial objective has the nature of state2contingent, which suggests the core financial objective controlled by some partner of firm contract goes with some condition. Meanwhile, finan2 cial objective can be revised marginally until the equilibrium arrangement is achieved while the special capital of other partners rises constantly. In terna l Con trol: from F inanc ia l2sta tem en t2or ien ted to Va lue2or ien ted L i X inhe Internal control has two originals and functions, which can be regarded as a kind of auditing method and a kind of managerial method. 95