研究方法问题是科学中的一个重要问题,什么是科学的研究方法呢?《财会通讯》1984年第5期刊登的丁平准同志的《关于会计理论研究的几个问题》一文中说:“社会主义会计学理论体系的建立,有赖于唯物辩证法的指导和马克思科学的政治经济学方法”。“马克思在《政治经济学批判导言》中对自己的研究方法有一个说明,他指出‘从具体到抽象’的研究方法是错误的,而必须采取‘由抽象上升到 The issue of research methodology is an important issue in science. What is a scientific research method? In his article “Several Issues Concerning the Study of Accounting Theory” published in Issue 5 of 1984 by China Accounting Newsletter No. 5: The establishment of the theoretical system of social accounting depends on the guidance of materialist dialectics and on the political economy of Marxist science. " In his Introduction to the Critique of Political Economy, Marx gave an account of his method of research. He pointed out that the method of ’concrete to abstract’ research was wrong and that it must take the ’