accounting research method

基本解釋

The research method of accounting theory is very important in the study of accounting.
會計理論研究方法在會計研究中具有十分重要的意義。
It is of practical need of developing and perfecting accounting theory research method of the Chinese style to adopt and make reference of the elite of western accounting theory research method.
吸收、借鑒西方會計理論研究方法的精華，是發(fā)展和完善具有中國特色的會計理論研究方法的客觀需要。
Generally, the research method of accounting norm is based on a certain value judgment, thus advancing accounting targets and hypotheses with deduction as a main method and"what should be"as a focus.
一般認(rèn)為會計規(guī)范研究方法是以一定的價值判斷作為出發(fā)點(diǎn)和基礎(chǔ)，提出會計目標(biāo)和假設(shè)，以演繹法為主，強(qiáng)調(diào)＂應(yīng)該是什么＂的會計研究方法。