会计学研究的方法论比较

作为一门实用社会科学，研究的方法论在会计学的发展中占有特别重要的地位。现代会计学的各主要流派所形成的研究方法论在历史上都有其特定的影响、作用和局限性。用客观的、发展的观点对会计学研究方法的演化过程进行回顾与比较，对于分析、评价和改进目前在会计学研究中所应用的各种方法和提高研究水平具有积极意义。会计学家们正在重新思考，如何构建一个具有综合性、系统性、可操作的和有预测力的会计学研究方法论体系，在这方面应当进一步引入现代科学的理论和概念。

Methods Theory Comparison of Accounting Science Research

As an applied science, methods theory is very important in the development of accounting. The schools of modem accounting science have their influences, roles and limits in methods theory research. Using objective and development views to recall and compare the development course of accounting science research methods is very important in analyzing, evaluating and improving present accounting research methods. The experts of accounting science are considering how to construct a system of accounting science research methods theory with the features of complexity, system, feasibility and prediction.