Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely.
实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一，而国内的学者使用这种研究方法的频率很低。
Empirical research method applied in the field of accounting study has enlivened the academic atmosphere, and enriched the achievements.
实证研究方法在我国会计研究领域的运用不仅活跃了会计研究的学术气氛，也丰富了会计研究的成果。
The research method of accounting theory is very important in the study of accounting.
会计理论研究方法在会计研究中具有十分重要的意义。
Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
This article discusses the research method system of China's accounting theory and makes suggestion about the realistic choice of the research method of accounting theory in our country.
文章对我国会计理论研究方法体系进行了探讨，并对我国会计理论研究方法的现实选择提出了建议。
Our paper aims to research the key issues which management accounting research is facing to from three aspects including research topic, theory basis and research method.
本文从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。
In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
The kernel question of the income taxes accounting research is how to select and apply the different method. So far, seen from the whole world, there is not a unified standard about the question.
所得税会计研究的核心问题是不同处理方法的选择和运用，此问题就世界范围来看没有统一的标准。
Existing logistics cost counting has deficiencies such as unclear method, the lack of unified regulations and poor operation. So accounting for the logistics cost needs further research.
现有的物流成本会计核算存在方法不明确、缺乏统一规范和操作性差等不足，因此对于物流成本的会计核算还有待于进一步研究。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
目前，我国学者对会计政策变更的研究大多是采用规范性的研究策略，且研究的多是强制性会计政策变更，内容基本局限于理论方面。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
目前，我国学者对会计政策变更的研究大多是采用规范性的研究策略，且研究的多是强制性会计政策变更，内容基本局限于理论方面。
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