为了使会计科学的研究和推广应用工作更好地适应经济体制改革与会计发展战略的需要,有必要从会计科学的内部规律与会计工作的社会职能两方面探讨会计科学研究活动的特点、方向、范围以及管理形式等问题。本文仅从科学活动研究分类的“三分法”角度,提出一些个人的看法。 In order to make the research and popularization and application of accounting science better adapted to the needs of the economic system reform and accounting development strategy, it is necessary to discuss the characteristics, directions, and functions of the accounting science research activities from the internal laws of accounting science and the social functions of accounting work. Scope and management forms and other issues. This article puts forward some personal opinions only from the perspective of the “trichotomy” of the classification of scientific activities.