会计研究方法是以会计理论研究为研究对象,旨在探索会计理论研究模式和规律的手段。研究方法是我们进行研究所使用的工具,是连接实务与理论的桥梁。掌握了科学的研究方法,就可以在某种界定内进行各种各样的合适而有效的研究。会计研究方法的探讨为会计理论研究提供了有利保障,丰富了会计理论研究成果,推动了会计理论的发展。本文在介绍实证研究方法和规范会计研究方法两种会计研究方法的基础上,对我国当前会计研究方法提出了几点建议。 The accounting research method is based on the accounting theory research, aimed at exploring the accounting theory research methods and rules. Research methods are the tools we use to conduct research and bridge the gap between practice and theory. Mastered the scientific research methods, you can make a variety of appropriate and effective research within a certain definition. The discussion of accounting research method has provided favorable protection for the study of accounting theory, enriched the research achievements of accounting theory and promoted the development of accounting theory. Based on the introduction of two methods of accounting research, including empirical research method and accounting research method, this paper puts forward some suggestions on the current accounting research methods in our country.