Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Presently, our scholars mostly use the standard method to do the accounting policy change research, and the content is restricted in the theory aspect.
目前，我国学者对会计政策变更的研究大多是采用规范性的研究策略，且研究的多是强制性会计政策变更，内容基本局限于理论方面。
The third part is the contract theory and accounting policy choices, it discusses the motivation and effects of accounting policy choice from the perspective of contract theory.
第三部分是契约理论与会计政策选择，从契约理论的角度对会计政策选择的产生原因、影响进行分析。
The accounting goal theory of our nation mainly have entrusting liability viewpoints and useful viewpoints of policy-making.
我国的会计目标理论主要有受托责任观和决策有用观。
The accounting goal theory of our nation mainly have entrusting liability viewpoints and useful viewpoints of policy-making.
我国的会计目标理论主要有受托责任观和决策有用观。
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