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。

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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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Fourth, internal control containing of accounting control and management control is the core of risks prevention. So the advanced theory of accounting control in other countries was analyzed.

第四部分以内部控制特别是会计控制和管理控制为风险防范的核心，分析国外先进的会计控制理论。

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