简论会计理论研究方法体系

A Sketchy Talk on the Research Methodological System of Accounting Theory

作者认为，会计理论研究方法体系由方法论、亚方法论、基本研究方法等三个主要层次构成，这三个层次是一个有机联系的整体，其中方法论是基础，亚方法论是补充和发展，基本研究方法是基于方法论、亚方法论的理性思维过程方法。

The author holds that the research methodological system of accounting theory consists of three principal levels,i. e.,methodology,submethodology and basic research method level.These three levels are closely combined as an organic whole, in which methodology is the fundamentals,submethodology is the supplements and extensions and basic research method is the retional thinking-process method based on methodology and submethodology.