一、会计研究理论.会计研究活动是一种科学研究工作.要达到研究的目的,没有理论指导是不行的,会计研究理论具体包括.会计研究对象、会计思维和会计研究方法.会计研究对象理论,解决会计研究的对象到底是什么,会计思维理论,解决怎样认识会计这一客观事物内部和外部的诸多关系,会计研究方法理论,为研究者提供,将会计这一客观事物与各个方面的关系的看法,变为会计理论体系和学科体系的方法和步骤。 First, the accounting research theory. Accounting research activities is a kind of scientific research work. To achieve the purpose of the study, there is no theoretical guidance is not enough, accounting theory includes: accounting research objects, accounting thinking and accounting research methods. , What is the object of accounting research? What is the object of accounting research? What is the object of accounting thinking? How to understand the relationship between accounting inside and outside of this objective thing? How to understand the theory of accounting research? To provide the researcher with an accountant relationship between this objective matter and various aspects The view, into the accounting theory system and discipline system methods and steps.