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会计科学研究是个系统课题,不仅要有战略的眼光,还要讲求方法论。笔者认为,在研究会计科学发展战略对策时,应该从会计科学研究的层次划分这个问题入手,然后选准战略重点,制订相应对策。一、会计科学研究的层次划分会计科学研究体系的层次划分,一般是按照会计科学体系的层次或研究的过程顺序划分的。依此,可将会计科学体系划分为理论会计学、应用会计学和会计管理论三个层次。由此,把会计科学研究体系对称地划分为会计基础研究、会计应用研究和会计发展研究(会计管理研究)。
Accounting science research is a systematic issue, not only to have a strategic vision, but also emphasis on methodology. The author believes that in the study of strategic countermeasures in the development of accounting science, we should start from the level of accounting science research, and then select the strategic focus and formulate appropriate countermeasures. First, the division of accounting scientific research hierarchy of accounting science research hierarchy, generally in accordance with the level of accounting science system or research process of the order of division. Therefore, the accounting science system can be divided into theoretical accounting, applied accounting and accounting management theory in three levels. Thus, the accounting science research system is symmetrically divided into accounting basic research, accounting application research and accounting development research (accounting management research).