会计研究方法，又称会计理论研究方法，是指进行会计理论研究所运用的方法，即研究者为发展和完善会计理论，在收集和整理会计实践经验材料并开展理性思维的过程中所采用的一切途径、手段、工具和方式。经济活动的日趋复杂和会计研究对象外延的不断扩大，客观上要求我们必须以 Accounting research methods, also known as accounting theory research methods, refers to the methods used in accounting theory research, that is, researchers in the process of collecting and organizing accounting practices and rational thinking in order to develop and improve accounting theory All ways, means, tools and ways. The increasing complexity of economic activities and the extension of the extension of accounting research objectively require that we must