一、会计理论研究方法的历史回顾 研究方法是人类特有的一种思维方式，是认识研究对象和规律所运用的手段。会计理论研究方法是指研究一般会计理论和特定的会计理论所运用的方法、手段及程序的总称。会计理论研究方法是会计理论的科学方法论，是一定时代背景和会计环境下的产 First, the historical review of accounting theory research methods Research methods are human-specific way of thinking, is to understand the object of study and the law used by the means. Accounting theory research method refers to the study of general accounting theory and specific accounting theory used by the methods, means and procedures in general. Accounting theory research method is the scientific methodology of accounting theory, is a certain background of the times and accounting environment