科学理论的产生和突破往往是从研究方法开始的，科学的研究方法是产生科学理论的先导。会计界不少有识之士锲而不舍地探求会计研究的科学方法，希图通过会计研究方法的改变，来重塑会计理论的社会形象，对中国会计问题作出比较深刻的解释。然而，目前我国会计理论界和实务界对 The emergence and breakthrough of scientific theory often start from the research method, and the scientific research method is the forerunner of scientific theory. Many people in the accounting profession persistently explore the scientific methods of accounting research. They hope that through the change of accounting methods, they can reshape the social image of accounting theory and give a more profound explanation of China’s accounting problems. However, at present, China’s accounting theory and practice circles right