摘要
简要阐述了会计理论、会计理论研究方法、会计理论研究方法体系的涵义及意义。着重论述了会计理论研究方法体系的三个层次哲学方法、现代科学思维方法、具体方法及其相互关系。哲学方法是马克思主义哲学所阐明的唯物辩证法和认识论及一般思维方法。现代科学思维方法是适用于各个科学领域的共同的和横断的方法；具体方法则是会计理论研究工作者将辩证思维方法和现代科学思维方法结合具体的会计研究对象所形成的研究方式和方法。哲学方法处于最高层次，是其他两个层次的基础和前提；现代科学思维方法处于中间层次，是哲学方法的深化和发展，对具体方法也具有方法论指导意义；具体方法处于最低层次，是哲学方法、现代科学思维方法的具体运用。它们共同构成会计理论研究方法的体系。
Meanings and significances of accounting theory,accounting theory research methods,and the system of acoounting theory research methods are pointed out Three levels of the system are proposed:first, philosophy methods which are Marxist materialist dialectics,theory of knowledge and general thinking methods,secondly,modern scientific thinking methods which are the common methods applying to the domain of all sciences,last,specific methods which are ones establised by combining dialectical thinking methods and modern scientific thinking methods with specific accounting research object Philosophy methods are the base and prerequisite of the other two levels Modern scientific thinking methods deepen and develop the philosophy methods;specific methods—their concrete application They form a system of accounting theory research methods
出处
《江汉石油学院学报》
CSCD
北大核心
1997年第3期101-104,共4页
Journal of Jianghan Petroleum Institute
