自60年代以来,会计研究的方法论问题一直受到西方会计学界的广泛重视。随着科学技术发展的科学哲学在哲学领域的异军突起,越来越多的西方会计学者试图把科学哲学的一系列研究成果引入到会计研究之中,并且尝试从哲学方法论、认识论的层次解答会计研究中的某些基础理论问题。西方会计理论研究的这一倾向,应引起我国会计学界的重视。从某种意义上说,科学方法论是科学研究中新思想、新学派的生长点,现代自然科学和社会科学发展史反复证明,学科知识的更新往往是从方法论上开始的。为此,本文试图就以下几个问题进行探讨:(1)会计研究方法的选择问题;(2)会计理论的评价问题;(3)会计理论的发展问题。笔者认为,这些是会计研究方法论的基 Since the 1960s, the methodology of accounting research has been widely regarded by western accounting circles. With the sudden emergence of philosophy of science in the development of science and technology in the field of philosophy, more and more western accounting scholars try to introduce a series of scientific philosophical research into accounting research and try to answer the accounting research from the perspective of philosophical methodology and epistemology In some of the basic theoretical issues. This tendency of western accounting theory research should arouse the attention of our accounting profession. In a sense, scientific methodology is the point of growth for new ideas and new schools in scientific research. The history of modern natural sciences and social sciences has repeatedly proved that the updating of subject knowledge often starts from the methodology. To this end, this article attempts to explore the following issues: (1) the choice of accounting research methods; (2) the evaluation of accounting theory; (3) the development of accounting theory. The author believes that these are the basis of accounting research methodology