会计理论是在人们长期会计实践过程中产生的感性认识基础上,经过辩证思维活动所形成的关于会计的理性认识,它来自于实践,又指导会计实践。会计理论研究方法则是人们探求会计理论过程所采用的手段、途径或活动的总和,在会计理论研究过程中探讨研究方法具有极其重要的意义。会计理论的研究过程是一个复杂、艰苦的认识过程,应该说在这一过程中研究方法非常重要。方法运用得当,就能较快地发现事物的本质及其客观规律,进而形成新的 Accounting theory is based on perceptual knowledge generated by people’s long-term accounting practice, which is formed through dialectical thinking activities. It comes from practice and accounting practice. The accounting theory research method is the sum of the means, ways or activities that people use to explore the accounting theory process. It is extremely important to explore the research methods in the process of accounting theory research. The research process of accounting theory is a complicated and arduous process of cognition. It should be said that the research method is very important in this process. Appropriate use of methods, we can quickly find the essence of things and their objective laws, thus forming a new