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会计研究需要进一步深化,这是会计界同仁面临的一个大任务。本文试从研究方法这一角度,探讨深化会计学研究的基本途径。一、科学研究和科学方法做任何事情都得讲究方法。方法对头可以事半功倍;方法不对头,则费力还不见效果。搞科学研究更要讲究科学的方法,因为科学研究是一项复杂的脑力劳动,它要对客观事物的本质及其规律进行探讨和揭示;而科学方法本身就是在对客观事物的认识和探索中总结提炼出来的思维技巧和科学手段。人们掌握了科学方法,就可以运用自己的智慧,发挥自己的才能,去开发科学的未知世界。科学的发展史说明,许多重
Accounting research needs to be further deepened, which is a big task facing accounting colleagues. This article tries to explore the basic ways to deepen the study of accounting from the perspective of research methods. First, scientific research and scientific methods have to do anything to pay attention to methods. Method can be more effective against the head; method is not right, then effortless yet effective. Scientific research should pay more attention to scientific methods. Because scientific research is a complicated mental work, it must explore and reveal the essence and laws of objective things. The scientific method itself is in the cognition and exploration of objective things Summarized the refined thinking skills and scientific means. By mastering scientific methods, people can use their wisdom, develop their own talents and develop the unknown world of science. The history of the development of science shows that many heavy