| 会计研究方法论体系探讨 |
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| 引用本文： | 盖地,吕志明.会计研究方法论体系探讨[J].中南财经政法大学学报,2010(3). |
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| 作者姓名： | 盖地 吕志明 |
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| 作者单位： | 天津财经大学,商学院,天津,300222 |
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| 摘 要： | 会计研究方法论体系是一个由哲学方法论、会计研究一般方法论和会计研究具体方法论构成的结构体系.哲学方法论是会计研究方法论体系的基础,对于会计研究具有宏观指导作用.会计研究一般方法论是会计研究方法论体系的核心,对于会计研究起核心指导作用.会计研究具体方法论是会计研究方法论体系不可或缺的一部分,作为一般方法和会计研究之间的桥梁,使得一般方法同会计研究联系起来,增强了一般方法的可操作性.
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| 关 键 词： | 会计研究 方法论体系 哲学方法论 |
Probe into the System of Methodology in Accounting Research |
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| GAI Di,LV Zhiming.Probe into the System of Methodology in Accounting Research[J].Journal of Zhongnan University of Finance and Economics,2010(3). |
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| Authors: | GAI Di LV Zhiming |
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| Institution: | GAI Di LV Zhiming(School of Business,Tianjin University of Finance , Economics,Tianjin 300222,China) |
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| Abstract: | The system of methodology in accounting research is made up of philosophic methodology,general accounting research methodology and concrete accounting research methodology.Philosophic methodology,as the base of the system of methodology in accounting research,can give us a basic instruction to accounting research.General accounting research methodology,which plays a core role in the system of methodology in accounting research,can give us a general guidance to accounting research.While concrete accounting r... |
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| Keywords: | Accounting Research Methodology System Philosophic Methodology |
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