会计研究方法的选择一直是理论界争论不休的话题。而对于当代的研究生,在进行会计理论研究时究竟选择哪种研究方法更是研究生烦恼的问题。本文浅谈当前国内外会计研究方法的发展现状,从规范会计研究与实证会计研究的比较入手,切入到中国的教育体制,提出了实证会计研究教育的呼声。 The choice of accounting research methods has always been a topic of debate in theorists. For contemporary graduate students, accounting research in the choice of what kind of research methods is even a graduate student troubles. This article discusses the current development of accounting research methods both at home and abroad, starting from the comparison of normative accounting research and empirical accounting research, into China’s education system, put forward the call of empirical accounting research education.