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。
The study of accounting norms derives from empirical economics and normative economics, a division of economics.
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。
On the basis of correctness and normative of auditing accounting titles, this paper points out importance and accuracy of auditing financial statements and data.
文章通过对审核会计科目的正确性及规范性进行阐述，进而提出了对账务及报表填列数据进行审核的重要性及正确性。
Traditionally, theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives.
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。
This paper aims to combine the normative and empirical analysis of the method of analysis of new accounting standards on the impact of earnings management.
本文旨在通过规范与实证分析相结合的方法，分析新会计准则对盈余管理产生的影响。
In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
Many normative and theoretical analyses show that audit committee will help to improve the quality of accounting information.
众多规范理论分析表明，公司设立审计委员会将有助于提高会计信息的质量。
By normative and positive methods, the essay analyzes current income tax accounting status in China and brings up proposals.
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。
The paper researches Chinese companies' accounting strategies responding to anti-dumping through the methods of normative study and empirical study.
本文采用规范研究与实证研究相结合的方法，对我国企业应对反倾销的会计策略问题进行了系统的研究。
Thus, a set of university educational cost calculating mode which is normative, unified and easy to be manipulated should be built to link up the budget accounting system used now.
因此就需要构建一套与现行预算会计制度相衔接、规范统一、可操作性强的高校教育成本核算模式。
The evaluation contents of the four hospitals are not uniform and normative, with theory check, operation estimation and medical record writing predominating, ability appraisal accounting for little.
四家附属医院本科护生的实习评价内容不统一、不规范，以理论考核、技术操作及病历书写为主，以能力为主的考核内容所占的比例较少。
This dissertation uses the normative research approach, and studies the enforcement mechanism of accounting standards from the systematic and endogenous angles.
由定义及其解释可推知会计标准执行机制四个性质：系统性、内生性、历史性和目标导向性。
This dissertation uses the normative research approach, and studies the enforcement mechanism of accounting standards from the systematic and endogenous angles.
由定义及其解释可推知会计标准执行机制四个性质：系统性、内生性、历史性和目标导向性。
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