1.
Normative Accounting Theory and Positive Accounting Theory;
论规范会计理论的规范性与实证会计理论的实证性
2.
SAT s Philosophy Comparison with PAT s;
规范会计理论与实证会计理论哲学比较
3.
THE REVELATION OF POSITIVE ACCOUNTING ON OUR CAPITAL MARKET;
实证会计理论对我国资本市场的启示
4.
Study on Positive Accounting Theory and the Issues of China's Capital Market;
实证会计理论与我国资本市场问题的研究
5.
A Research on the Theory and Demonstration of Audit Quality of CPA;
注册会计师审计质量理论与实证研究
6.
The Theory and Demonstration of the Human Resource Accounting in the Perambulation Design Enterprises;
勘察设计企业人力资源会计理论及实证研究
7.
Accounting Standard Changes are The Dialectical Unification of Accounting Theory and Accounting Practice;
会计准则的变迁是会计理论与会计实践的辨证统一
8.
The Theory and Positive Research of Customer Asset Value and Customer Accounting;
客户资产价值与客户会计的理论及实证研究
9.
The Theoretical Analysis and Empirical Study of Income Tax Accounting Choice;
所得税会计方法选择的理论分析和实证研究
10.
Effect of Chinese Accounting Data on the Conclusions of Current Positive Research --Analysis based on accounting process of income tax refund
会计数据对实证研究结论的影响——基于所得税返还会计处理的分析
11.
Theoretical Research of Accounting Judgment and Empirical Analysis about the Influence of Regulation to Accounting Judgment;
会计判断的理论研究及制度影响会计判断的实证研究
12.
Positive research on management accounting is the focus of modern management accounting and methods of solving theoretical and practrical problems.
实证管理会计研究已成为现代管理会计研究的重点,是解决理论与实践相脱节的重要手段。
13.
In the light of management accounting, positive studying has more theoretical value than normative studying in explaining and foretelling management accounting practice.
从管理会计的角度来看,实证研究比规范研究在解释和预测管理会计实践方面更具有理论价值。
14.
The theory and empirical studies show that the implementation of accounting standards is more important than standards themselves.
理论和实证研究表明，会计准则的实施远比准则本身更重要。
15.
A Study on Substantial Cases of Profit Management Accounting Supervision in Stock Market;
证券市场盈余管理会计监管实证研究
16.
The Interaction between Corporate Governance and Accounting Information Disclosure: Normative and Positive Research;
公司治理与会计信息披露的互动：理论与实证研究
17.
Independence Threat、The Effect of Audit Committee:Theory Analysis and Empirical Research;
独立性威胁、审计委员会制约有效性:理论分析与实证研究
18.
The Review of Positive Researches on Accounting Standards and The Prospect on The New Position of Chinese Accounting Reform;
中国会计改革新形势下的准则理论实证研究及其展望