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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。
Contemporary accounting research methods to standardize research and empirical research is the most important, they are deeply influenced by the economic research methods, both play an important role in the development of accounting, but in our accounting academia for both methods exist Some vague understanding. From a comparative perspective, we discuss the development of accounting norms research and empirical research, define the two methods from the strict sense (that is, the process of applying the method, not the method’s result or the philosophical thinking that influences the method), clarify various fuzzy cognitions, It is very important for us to learn and apply these internationally accepted research methods, improve our academic research level, and promote international academic exchanges.