论会计理论研究方法

About Research Method of Accounting Theory

会计理论研究方法是会计研究方法的重要组成部分。会计理论研究方法必须顺应社会经济环境变化的需要，必须服务于现代企业的改革实践。吸收、借鉴西方会计理论研究方法的精华，是发展和完善具有中国特色的会计理论研究方法的客观需要。作者认为，我国的会计理论研究方法体系应由三个层次构成，其中在总体性方法中必须始终坚持以邓小平同志“特色”理论为指导的原则，应当从我国实际出发，研究、探索并完善和发展我国会计理论研究方法的实现途径。

The research method of accounting theory, an important component of account research method, must be in accordance of changes of social and economic environment and serve reform practice of modem enterprises. It is of practical need of developing and perfecting accounting theory research method of the Chinese style to adopt and make reference of the elite of western accounting theory research method. The writer thinks the research method System of China' s accounting theory should be composed of three levels, among which, the generalized research should always stick to the principle of Deng xiaoping's' Chinese Style' theory and try to explore ways of perfecting and developing China's accounting theory research method according to China's reality.