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。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
强制性规定是指其在适用时不以当事人的意志为转移，不用通过约定来予以排除或变更的规定。
The legal compulsory regulation means when it is applied it should not be changed by the purpose of party, and it can not be obviated or changed by assumpsit.
研究结果表明，我国强制性会计变更与自发性会计变更具有相关性。
We document and analyze the voluntary and mandatory accounting changes made in 1999,2001.
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