所谓会计理论研究方法是我们 (认识主体 )把握会计这一事物 (认识客体 )的途径、手段、工具和方式的总和 ,它所要解决的问题是“怎样才能正确地认识会计”。会计理论研究方法有着丰富的内涵和外延 ,而思维方法是会计理论研究方法的核心 ,本文主要侧重认识中的思维方法来探讨会 The so-called theory of accounting theory is that we (cognitive subject) grasp the accounting of this thing (understanding of the object) ways, means, tools and ways the sum of its problem to be solved is “how to correctly understand accounting.” Accounting theory research method has a wealth of connotation and denotation, and thinking method is the core of accounting theory research method, this article focuses on the thinking of thinking to discuss