【摘要】 会计研究方法论体系是一个由哲学方法论、会计研究一般方法论和会计研究具体方法论构成的结构体系。哲学方法论是会计研究方法论体系的基础,对于会计研究具有宏观指导作用。会计研究一般方法论是会计研究方法论体系的核心,对于会计研究起核心指导作用。会计研究具体方法论是会计研究方法论体系不可或缺的一部分,作为一般方法和会计研究之间的桥梁,使得一般方法同会计研究联系起来,增强了一般方法的可操作性。更多还原

【Abstract】 The system of methodology in accounting research is made up of philosophic methodology,general accounting research methodology and concrete accounting research methodology.Philosophic methodology,as the base of the system of methodology in accounting research,can give us a basic instruction to accounting research.General accounting research methodology,which plays a core role in the system of methodology in accounting research,can give us a general guidance to accounting research.While concrete accounting research methodology which is never can be get rid of from the system in any case,not only relates the general accounting research methodology with accounting research as a kind of bridge,but also makes the general accounting research methodology much more applicative.更多还原