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会计学是促进当代中国经济稳定发展的一门实用性学科,它的研究方法,即方法论则决定着会计学研究的发展方向。现代会计学中主要流派所形成的研究方法论在历史上都各自有着其自身的作用和局限性。只有用客观、发展的观点对会计学研究方法的演化过程进行回顾、比较,才能够改进目前在会计学的研究中应用的各种方法并且提高研究水平。
Accounting is a practical discipline to promote the stable development of economy in contemporary China. Its research methods, namely methodology, determine the direction of the development of accounting research. The research methodologies formed by the main schools in modern accounting all have their own functions and limitations in history. Only by using objective and developmental point of view to review and compare the evolution of accounting research methods can we improve the current methods used in accounting research and improve the research level.