摘要
司法会计的科研方法既是司法会计理论的重要组成部分,也是促进其理论发展的重要技术手段。随着我国司法会计研究的逐步深入,研究者间"之争"、"对峙"矛盾日趋突出,研究瓶颈难以突破,制约着司法会计发展。以科研方法论为基础,结合司法会计的学科特点进行研究后发现,我国司法会计研究存在科研主体知识结构与研究需求不协调、科研客体不明确、特色研究方法及科研成果检验缺乏等问题。应培育多学科背景的司法会计科研主体、加强研究团队建设,明确科研客体,建立兼具多学科研究方法的司法会计科研方法体系,增加司法会计科研成果的检验环节。
The scientific research method of judicial accounting is not only an important part of judicial accounting theory, but also an important technical means to promote its theoretical development. With the deepening of the study of judicial accounting in our country, the contradictions between the researchers and the ＂ confrontation＂ are becoming more and more prominent, and the bottleneck of research is difficult to break through the constraints of judicial accounting. Based on the research methodology and the characteristics of the subject of judicial accounting, it is found that there are some problems such as lack of coordination between the scientific research subject knowledge structure and the research needs, lack of scientific research object, lack of research methods and lack of scientific research results. We should cultivate the subject of judicial accounting research in the background of multidisciplinary background, strengthen the research team construction, clear the object of scientific research, establish the judicial accounting research method system with multi - disciplinary research method, and increase the inspection link of judicial accounting scientific research.
出处
《湖南财政经济学院学报》
2017年第3期101-107,共7页
Journal of Hunan University of Finance and Economics
基金
中央司法警官学院2014年度院级科研项目"我国司法会计的研究不足及对策"(项目编号:XYY201403)
关键词
司法会计
科研方法
研究
judicial accounting
scientific research methods
research
