accounting research method

基本解释

The research method of accounting theory is very important in the study of accounting.
会计理论研究方法在会计研究中具有十分重要的意义。
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、借鉴西方会计理论研究方法的精华，是发展和完善具有中国特色的会计理论研究方法的客观需要。
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.
一般认为会计规范研究方法是以一定的价值判断作为出发点和基础，提出会计目标和假设，以演绎法为主，强调＂应该是什么＂的会计研究方法。