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.
目的开展高血压、糖尿病病人双向转诊的实证研究，获取有关证据，为卫生管理和医院管理提供决策证据。
Objective to access to the related evidence for health management and hospital managements decision-making by empirical survey of the dual referral patients with hypertension and diabetes.
本文是一篇新公共管理视域下的关于城市环境卫生管理的理论分析和实证研究论文。
This is a paper to make the study and theoretical analysis of urban sanitation management in new public management field.
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