论我国会计科学研究方法的专门研究

会计学是一门具有自身专属研究对象与研究内容的科学,它是社会科学体系中管理科学的一个重要组成部分,其理论的发展与创新离不开科学的研究方法,故会计科学研究方法也应作为会计科学理论体系中的一个专门问题进行研究。本文以对我国会计科学研究方法研究现状的评析为基础,提出会计科学研究方法研究成果的运用应当以推动其学术规范建设作为重点。

The Study on Accounting Research Methodology in China

Accounting is a kind of science with unique research objects and research contents. It is an important part of management science in social science system. The development and innovation for theory of accounting depends on scientific methodology, so accounting methodology should be studied as a specific theory problem in accounting system. This article evaluates current research status in China. Based on these analysis, this paper proposes that the application of achievements on accounting methodology research should focus on the construction of academic criterion on accounting methodology.