First, normative research methods
The general method of accounting theory research is to judge the behavior result of economic actors and the system or policy that produces this result according to certain values or economic theory, and to answer the analysis method of what the behavior of economic actors should be.
Second, empirical research methods
Empirical research method is a practical, useful, definite and accurate knowledge research method to understand objective phenomena, and its focus is to study the "what" of the phenomenon itself. The empirical research method tries to transcend or reject the value judgment, only reveals the internal components of objective phenomena and their universal relations, and summarizes the essence of phenomena and their operating rules.
Third, the case analysis method
Case analysis refers to the training method that takes the problems in practical work as cases and gives them to students for research and analysis, so as to cultivate their analytical ability, judgment ability, problem-solving ability and business execution ability. Specifically:
Fourth, comparative analysis method.
It is an analytical method to reveal the difference between the actual number and the cardinal number by comparing them, so as to understand the achievements and existing problems of economic activities. Often used in scientific inquiry activities, similar to the equivalent substitution method.
Five, the way of thinking
Thinking method is an important tool for people to think correctly and express their thoughts accurately. The most commonly used scientific thinking methods in scientific research include induction and deduction, analogical reasoning, abstract generalization, speculative imagination, analysis and synthesis, etc. It has universal guiding significance for all scientific research.
Six, content analysis method
Content analysis is a research method to describe the content of communication objectively, systematically and quantitatively. Its essence is the analysis of information content and its changes, that is, the process of inferring accurate meaning from the meaningful words and expressions represented. The process of content analysis is a layer-by-layer reasoning process.
Seven, literature analysis method
Literature analysis mainly refers to the collection, identification and collation of literature, and the method of forming a scientific understanding of facts through the study of literature. Literature analysis is an economical and effective information collection method, which obtains work information by systematically analyzing the existing work-related literature. It is generally used to collect the original materials of works and prepare the first draft of task list.
Eight, mathematical methods
Mathematical method is to use mathematical tools to process a series of quantities of the research object without abandoning all other characteristics of the research object, so as to make correct explanations and judgments and get the results expressed in digital form. The object of scientific research is the unity of quality and quantity. Their quality and quantity are closely related, and qualitative change and quantitative change restrict each other.
To achieve a real scientific understanding, we should not only study the qualitative stipulation, but also pay attention to the investigation and analysis of their quantity, so as to understand the essential characteristics of the research object more accurately. Mathematical methods mainly include statistical processing and fuzzy mathematical analysis.