论当代会计研究方法

On Contemporary Accounting Research Methodology

当代会计学的研究方法以规范研究与实证研究最为重要，它们受经济学研究方法影响很深，在会计学发展中都起着重要的作用，但在我国会计学术界对这两种方法都存在一些模糊的认识。从比较的角度，讨论会计规范研究与实证研究的发展，对两种方法从严格意义上（即方法运用的过程而不是方法的结果或影响方法的哲学思想）作出定义，澄清各种模糊认识，对于学习运用这些国际通行的研究方法，提高我国学术研究水平，促进国际学术交流是非常重要的。

Positive studies and normative studies are the most important research methodology in contemporary accounting. Both of them are deeply affected by research methodology in economics, and play an important role in the development of accounting. However, there has been some confusion over the two methods. By comparison, the present paper discusses the development of positive studies and normative studies in accounting, and attempts to define the two methods strictly (i. e. the process of using the methods instead of the results or the underlying philosophy). The author holds that clarification of various misunderstandings is important to the use of the two internationally recognized methods, and the promotion of research work in this country and international academic exchange.