We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.

研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。

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Mandatory accounting changes is among the core content of the research of positive accounting theory.

强制性会计政策变更是实证会计理论研究的核心内容之一。

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Mandatory accounting changes is among the core content of the research of positive accounting theory.

强制性会计政策变更是实证会计理论研究的核心内容之一。

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