This paper is a methodological review and discussion of the positive accounting research in the capital structure of China.
本文利用实证研究文献作为数据，对中国资本结构实证研究成果，站在技术方法的角度进行回顾和思考。
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.
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 promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research.
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。
Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.
我国通货膨胀会计模式的研究应未雨绸缪，而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴作用。
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。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
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。
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。
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。
Recently, research of information content becomes more and more popular. It is the core problem in positive research area in Accounting and Finance.
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.
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。
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