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随着不断深入的我国社会主义市场经济体制改革,我国会计理论现有的方法已难以适应研究的需求,我们应对过去的研究方法科学地总结,创建出新的研究方法。会计研究方法的运用要适应当时的外在环境与研究的本身,会计研究方法的正确地运用是提高会计理论研究水平的保证。
With the deepening reform of the socialist market economy system in our country, the existing methods of accounting theory in our country have been difficult to meet the needs of the research. We should scientifically sum up the previous research methods and create new research methods. The application of accounting research methods to adapt to the external environment and the research itself at that time, the correct use of accounting research methods is to improve the theoretical research of accounting theory.