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会计学是一门具有自身专属研究对象与研究内容的学科,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,会计科学研究方法以及学术规范建设与应用应作为会计科学体系的一个专门理论问题进行研究。文中以简要回溯中西方会计科学研究方法研究的历史及现状为基础,评析了我国学界会计科学研究方法研究的主要学术观点,提出会计科学研究方法研究成果的运用应当以推动会计科学研究的学术规范建设作为基本目标。
Accounting is a discipline with its own research object and research content. It is an important part of management science in the social science system. Its development and innovation can not be separated from scientific research methods, accounting scientific research methods and academic The construction and application of norms should be studied as a special theoretical issue in accounting science system. Based on a brief review of the history and current status of the research on accounting science in China and the western countries, this paper analyzes the main academic points of view on the research methods of accounting science in our country and puts forward that the application of the research results of accounting science research methods should be based on the academic norms of promoting accounting scientific research Construction as a basic goal.