试论会计理论研究方法体系

会计理论研究方法是认识会计理论和会计实践的桥梁和中介，有助于产生一系列新的会计理论研究成果，会计理论研究方法体系可分为方法论、基本方法和具体方法3个层次，方法论是其他两个层次的基础和前提；基本方法是方法论的深化和发展；具体方法是方法论和基本方法的具体运用，它们之间互相联系，互相作用，共同构成一个完整的会计理论研究方法体系。

On the Methodological System of Accounting Theory Research

The methodology of accounting theory research can serve as a connection between accounting theory and accounting practice,and promote the birth of new accounting theories.The methodological system of accounting theory research can be divided into three levels:methodology,fundamental method,and concrete method.Methodology is on the highest level and dominates the other two sublevels.The fundamental method is the deepening and development of the methodology.And the concrete method is the application of the methodology and the fundamental method.They are interrelated and interact on each other,and form the complete methodological system of accounting theory research.