但是，实证会计研究中也存在着不少问题。
而中国由于各种原因，实证会计研究存在的问题更多。
Chinese researchers face more problems when positive research is applied in China because of various reasons.
具体会计准则的颁布，也为开展实证会计研究提供了广阔的领域。
The promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research.
会计选择是实证会计研究的重心，目的是试图解释和预测各种利益集团为何选择不同的会计方法或会计准则。
Accounting choice is the core of empirical accounting study, with the attempt to explain and forecast why different interests parties choose different account methods or accounting principles.
美国实证会计研究，是在证券市场高度发达，以决策有用观为导向的会计规范体系比较完善的基础上展开的。
The positive accounting research in America is based on the highly developed stock market, and the fact that the strategy-oriented accounting norm system is relatively perfect.
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.
会计规范研究源于经济学划分为实证经济学和规范经济学。
The study of accounting norms derives from empirical economics and normative economics, a division of economics.
有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础，在此也进行了讨论。
Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.
我国实证管理会计研究总体上还处于初级探索阶段，尚有许多问题有待解决。
But positive management accounting studying is in its initial phase, many issues need to be settled.
实证研究方法在我国会计研究领域的运用不仅活跃了会计研究的学术气氛，也丰富了会计研究的成果。
Empirical research method applied in the field of accounting study has enlivened the academic atmosphere, and enriched the achievements.
本文运用规范的、实证的研究方法分析了我国所得税会计的现状并提出建议。
By normative and positive methods, the essay analyzes current income tax accounting status in China and brings up proposals.
实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。
Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.
因此，本文试图对我国上市公司治理结构与会计信息质量之间的关系进行系统的理论分析和实证研究。
Hence, this dissertation attempts to examine the relationship between corporate governance and QAI through systemic theoretical analysis and empirical research.
国内外学者对企业并购的绩效评价通常采用非正常收益法和会计指标法进行实证研究。
The performance evaluation of corporate mergers and acquisitions and foreign scholars commonly uses index of non-normal earnings and accounting empirical study.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
Voluntary accounting policy change 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。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
本文以审计产业为背景，采用理论分析与实证研究相结合的方法，对会计师事务所的价格战略进行深入的研究。
The thesis studies the price strategy of audit firms by the means of theory analysis and demonstration research in the background of audit industry.
最后，本文在理论分析和实证研究结论的基础上，从企业自身、证券市场和会计准则这三个层面上提出相关建议。
Finally, based on theoretical analysis and the result of empirical study, this paper gave relative advice in three levels, the enterprise itself, securities market and accounting standards.
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。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
在实证研究过程中，本文采用股价和年报酬率作为会计盈余质量的衡量指标，反映会计信息质量。
In the process of demonstration research, this paper use the stock price as the scale standard of the quality of accounting earning to measure the quality of accounting information.
会计科研实证法是指通过提出假设、收集数据、建立模型、统计分析，然后得出数量化结论的一种会计研究方法。
The positivist approach to accounting research is an approach to reach a quantitative conclusion through proposing hypotheses, collecting data, establishing models and analyzing statistics.
紧接着本文将事件研究法和会计研究法结合运用，对我国上市公司控制权市场的绩效进行实证研究。
This thesis employs event study and accountant study together to empirically study the performance of market for listed corporate control in China.
会计目标的理论研究一直沿着两条不同的思路展开，即规范性目标和实证性目标。
Traditionally, theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives.
信息含量问题是会计学，财务学实证研究领域的核心问题之一。
Recently, research of information content becomes more and more popular. It is the core problem in positive research area in Accounting and Finance.
而对于从狭义会计文化角度对会计文化的重构机制进行研究，并结合实证研究方法对会计文化进行构建的甚少。
And there have been few researches on the reconstruction mechanism of accounting culture from the narrow perspective on the basis of empirical research methods.
最后，通过实证研究，论述了在人力资源会计理论指导下人力资源会计的实务操作方法。
At last, an empirical study tells us how to operate the human resources accounting under the guiding of the human resources accounting's theory.
本文侧重实证会计理论和研究方法的科学哲学基础，努力剖析其中深层次思想基础，以突出其区别于以往会计学研究方法的特征。
On the basis of analyzing certain thought characters of positive accounting, the thesis pays attention to the methodology fundamental of positive accounting theory.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
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