实证会计研究是对会计与财务行为的经济解释，其意义在于学术积累以及为案例教学提供经验证据，而不是着眼于政策建议。
Empirical research in accounting provides the economic explanations to accounting and financial behaviors, which makes sense in academic accumulation and case teaching instead of policy Suggestions.
这里有三起与美国利益不相关的案例，可能更方便解释清楚问题。
It may be easier to illustrate the problem in three cases where U. S. interests aren't directly affected.
本文采用理论与案例相结合的研究方法分析这一现象，主要运用新制度经济学中的交易费用理论与规模经济理论，解释大型煤炭企业自建铁路的原因以及意义。
I try to use the transaction cost theory of new institutional economics and the theory of economy of scale, combining with the practice research to the company, to explain this phenomenon.
本文采用理论与案例相结合的研究方法分析这一现象，主要运用新制度经济学中的交易费用理论与规模经济理论，解释大型煤炭企业自建铁路的原因以及意义。
I try to use the transaction cost theory of new institutional economics and the theory of economy of scale, combining with the practice research to the company, to explain this phenomenon.
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