本文提出会计理论研究方法体系应分三个层次:一是方法论,它是会计理论方法的最高层次,二是基本研究方法,它是认识会计时所运用的一般方法,三是具体研究方法,它贯穿会计理论研究的整个过程。三个层次间不是独立地作用于我们的思维,它们之间有着密切关系。 This paper proposes that the system of accounting theory research should be divided into three levels: one is methodology, which is the highest level of accounting theory and the other is basic research method, which is the general method used to recognize accounting time; the third is the specific research method; Throughout the accounting theory of the whole process. The three levels are not independent of our thinking, there is a close relationship between them.