Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.

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。

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Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.

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。

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