会计理论研究方法评述及在我国的应用

会计理论研究方法的产生和发展是与社会经济发展环境相适应的。本文在对各研究方法的基本模式及特点进行评述的基础上,分析了我国目前会计理论研究方法的现状,指出研究方法的选择应本着实事求是、具体问题具体分析原则。

The Survey and Application of Accounting Theory in China

The generation and the development of the method of accounting theory research are adapted with the environment of social economic development.This article,which observed the basic pattern of each research technique and characteristic,has analyzed the situation about the method of accounting theory research in our country at present,pointed out that the choice of the technique researching should in line with the principle of be realistic and concrete analysis of concrete conditions.