实证会计研究是对会计与财务行为的经济解释，其意义在于学术积累以及为案例教学提供经验证据，而不是着眼于政策建议。
Empirical research in accounting provides the economic explanations to accounting and financial behaviors, which makes sense in academic accumulation and case teaching instead of policy Suggestions.
大多数学者都从掏空的价值研究角度，利用关联方交易进行了大量实证研究，取得了丰富的经验证据。
Most scholars have achieved fruitful and clear evidences of tunneling by making full use of empirical research about tunneling through related party transactions.
文章从研究方法、经验证据和外包的生产率效应在中国的适应性三个方面对这一领域的实证研究文献进行了系统梳理，并做简要评论。
This paper summarizes these researches from methodology, empirical evidence and the suitability of productivity effect of outsourcing in China, and gives some brief comments.
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