规范会计研究方法中关于归纳法、演绎法的讨论已有很多,本文主要从伦理法、经济学法、社会学法的角度,剖析会计规范研究的方法,并对会计研究方法选择的方向和范围做出一些思考。 There are many discussions on the methods of inducing accounting and deduction in the normative accounting research methods. This article mainly analyzes the methods of accounting normative research from the perspectives of ethics, economics and sociology, and also points out the direction and scope of the choice of accounting research methods Make some thinking.