论文部分内容阅读
知古可以鉴今,面对目前财务会计的诸多复杂问题,对财务会计研究历史轨迹的清晰认识,有助于探求问题的真相,从而发现解决问题的最优途径。本文从财务会计研究的方法论人手,以研究内容和研究方法两条线索探讨财务会计研究的历史脉络,以期为现实问题的研究奠定基础。一、财务会计研究的方法论财务会计研究的方法论是一个复合的概念,它由财务会计研究和方法论两部分组成。(一)财务会计研究
In the face of ancient times, in the face of many complicated problems of current financial accounting, a clear understanding of the historical track of financial accounting research can help to probe the truth of the problem and find out the best way to solve the problem. This essay explores the history of financial accounting research with two clues from the research contents and research methods from the methodology of financial accounting research, laying a foundation for the study of practical problems. First, the financial accounting research methodology Financial accounting research methodology is a complex concept, which consists of financial accounting research and methodology of two parts. (A) financial accounting research