2。 Hot issues tracking method. Different stages of economic development have different requirements for accounting work, which means that each stage has its own hot topics. For example, the accounting appointment system in the previous stage, the right to formulate accounting standards in the first half of 200/KLOC-0, and the accounting integrity problem at the present stage. The biggest advantage of choosing hot issues is that it is easier to obtain relevant reference materials and has a wide range of choices, including news media, newspapers and magazines, and expert discussions.
3. Interdisciplinary approach. That is to combine the research results of other disciplines with accounting disciplines, and use the special methods of accounting disciplines to provide a broader perspective for the development of other disciplines and accounting disciplines. For example, environmental accounting is a new accounting discipline that organically combines environmental issues with modern financial accounting theories and methods, reflects, records, reports and evaluates the cost and value of resources and environment in the form of monetary unit and physical unit measurement or written explanation, and evaluates the short-term and long-term impact of environmental economic activities and environmental benefits of enterprises on their financial performance and social value. In such a new accounting discipline, there are many problems worth discussing. 4. Comparative analysis method. Understand things by comparing several things or several aspects of the same thing. For example, the comparative study of China's borrowing cost standards and relevant American standards, the differences of accounting between joint-stock cooperative enterprises and partnership enterprises, the study of China-US CPA management system, the basic accounting methods of enterprise merger and their comparative analysis, etc.
5. Extension method. If this method is to further deepen the research of a certain subject, it is necessary to fully understand the existing related papers, and further deepen the views expressed in those papers to avoid generalizations. Such as the further reform and exploration of the budget accounting system, the new understanding of the accounting appointment system, and so on. 6. Make-up method. To study the problems that have not been studied or are not fully studied in the research field. These questions are difficult, but they are also of great academic value.
7. New angle method. That is, discuss the same problem from different angles or change the methods adopted by everyone to seek a new starting point. Such as fuzzy financial evaluation, financial engineering, the emergence and development of audit stems from the characteristics of the relationship between finance and contract, economic sustainable development and environmental audit, information asymmetry and audit, etc.