比较会计研究方法初探  

The Methods of Comparative Accounting Research

作　　者：郭亦骏[1] 

机构地区：[1]北京林业大学经济管理学院,北京100083

出　　处：《财会通讯（下）》2010年第3期10-13,161,共4页Communication of Finance and Accounting

摘　　要：比较会计研究方法与实证会计研究方法一样,是会计学研究的重要方法。本文以国内发表的论文为示例,对比较会计研究方法的原则、类型、程序和作用,进行系统的理论概括。研究发现:比较会计研究方法的原则是比较对象必须具有可比性,其主要类型有会计纵向比较与会计横向比较,会计宏观比较与会计微观比较,会计定性比较与会计定量比较等。程序大致可以分为明确比较目的、分析个案特征、研究异同之处和概括比较结论等步骤。比较会计研究方法具有认识本质、揭示规律和互相借鉴作用。The methods of comparative accounting research are of the same importance as case study research are in accounting research area.This essay,which takes examples of domestic thesis published,has discussed the principles,types,procedure and effects of comparative accounting research systematically,bringing comparative analysis methods into accounting research.Research shows that the principles of comparative accounting research stress on that the target of which is comparative.The main types of comparative accounting research include lateral and vertical contrastive analysis,macroscopic and microcosmic contrastive analysis,quantitative contrastive analysis and content contrastive analysis etc.The procedure of comparative accounting research can be divided into four steps:the definition of the aims,analysis on the characteristics of an specific case,research on the differences and similarities,the summarisation to the contrastive research.Comparative accounting research helps to get a better understanding of the essence,to reveal the regular patterns and the research is also useful for mutual reference.

关 键 词：比较会计研究方法 原则 类型 程序 作用 

分 类 号：F233[经济管理—会计学]