positive accounting

Cases were influenza A virus antigen-positive, accounting for 1.47%;

3例流感A型病毒抗原阳性，占1.47%；

Statistical Test: The Core of the Positive Accounting Research Method

统计检验：实证会计研究方法的核心

See from the research method, not only normative accounting theory, but also positive accounting theory have the contribution to the development of the consolidated financial statements theories.

在研究方法上，规范理论和实证理论对研究和发展合并会计报表理论均有贡献。

Positive Accounting Research of Corporate Disclosures by Family Firm in China

我国家族控股上市公司信息披露相关问题实证研究

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。

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。

Both normative accounting theory and positive accounting theory have the same mode of thinking and analytical frame. So it is the key to master the mode of thinking and analytical frame in learning the two theories.

国外规范会计理论与实证会计理论在思维方式和分析框架上是相通的，学习和借鉴国外的实证会计研究，关键是掌握其刚性的理性逻辑思维方式和分析框架。

As an important research field in positive accounting, earnings management has always been one of hot issues for researchers at home and abroad.

盈余管理作为实证会计研究的一个重要领域，一直都是国内外研究人员关注的热点问题之一。

Last, outsiders such investors should recognize the positive accounting choice behavior of management and make the price compensation.

最后，投资者等外部利益人，能够识别管理层积极的会计选择行为，并对此行为进行价格补偿。

To Ponder over the Method of Positive Accounting Study

论实证会计研究方法

A Comparison between Normative Accounting Theory and Positive Accounting Theory

规范会计理论与实证会计理论的比较

On this basis, it reviews the historical development and main points of view, evaluates the function of the positive accounting study and forecasts its application prospect in our country.

在此基础上，回顾了实证会计研究的历史发展和演进及主要观点，客观评价了实证会计研究的作用，并对实证会计研究在我国的应用前景作了展望。

Because of the development of economic theory and the inherent shortcoming of normative accounting theory, positive accounting theory ( PAT) appeared in the 1970s.

由于规范会计理论的缺陷，更主要是在经济理论和理财学理论的影响下，实证会计理论在70年代产生并发展起来，成为当代西方会计研究的主流。

The author points out that we should develop the Positive Accounting Research immensely while continue the Normative Accounting Research.

在此基础上，笔者进一步探讨了我国会计研究的几点方法，认为现阶段我国会计研究方法的选择应在继续发扬规范研究的同时，大力发展实证研究；

Influence of Philosophy of Science on Positive Accounting

科学哲学对实证会计的影响

The overall samples showed accounting conservatism in 2007 also did not existed, but firms whose earning was positive had accounting conservatism, due to the up forward stock market and fair value is used.

2007年整体样本的回归结果显示上市公司会计信息并不存在稳健性，而2007年盈利公司样本稳健性系数却显著为正，进一步分析为稳健性假象，这与2007年整体股市向好与公允价值的引入有关。

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。

The rise of the positive accounting theory in our country ushers in a new angle of view for the application of our country's accounting principles for capital market.

实证会计理论在我国的兴起，无疑为我国会计准则在资本市场中的应用开辟了一个新的研究视角。

With the business environment changes, only one-sided emphasis on the number of surplus, the surplus into the quality of Positive Accounting Research, one of the hot spots.

随着经营环境的变化，仅重视盈余数字是片面的，盈余质量成为实证会计研究的热点之一。

In the theoretical and practical circles of such Western countries as the US, great importance is attached to the study of the choice of business accounting policies, which is regarded as a research focus by the dominant positive accounting.

美国等西方国家的会计理论界和实务界都很重视对企业会计政策选择的研究，占主流地位的实证会计研究即以其为重点研究。

In the event of a positive accounting theory, in order to be distinguished, it is called normative accounting theory.

在出现了实证会计理论后，为了加以区别，才称之为规范会计理论。

Positive research of accounting choice is an important phase in the development of positive accounting research.

会计政策选择的实证研究是实证会计研究发展的重要阶段。

Earnings management is an important field in positive accounting research.

盈余管理是实证会计研究的重要领域。

Earnings management has become one of the significant topics of today's positive accounting research, and many western scholars applied themselves to the research of it from 20 century 80~ ( th).

盈余管理是西方当代实证会计研究的重点之一，很多学者自20世纪80年代便开始涉足。

Discussing about the Positive Accounting Research Method in the Capital Structure of China

中国资本结构实证研究方法的思考

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。

Firstly, the specifications of capital market demand a prompt guidance from the positive accounting research.

首先，资本市场的规范亟需实证会计研究作指导。

With the emergence of positive accounting theory, empirical accounting methods showed unprecedented strength, has become the mainstream of Western accounting theory.

随着实证会计理论的出现，实证会计方法呈现出了前所未有的强势，成为当前西方会计理论的主流。

On the basis of analyzing certain thought characters of positive accounting, the thesis pays attention to the methodology fundamental of positive accounting theory.

本文侧重实证会计理论和研究方法的科学哲学基础，努力剖析其中深层次思想基础，以突出其区别于以往会计学研究方法的特征。

In the 2353 pairs of infertility couples undergoing in vitro fertilization-embryo transfer ( IVF-ET) in the Affiliated Obstetrics and Gynecology Hospital of Medical College of Zhejiang University in 2009, there were 243 husbands with hepatitis B surface antigen ( HBsAg) positive, accounting for 10.33%.

2009年在浙江大学医学院附属妇产科医院住院行体外受精-胚胎移植术（IVF-ET）的2353对不孕不育夫妇中，243位丈夫乙肝表面抗原（HBsAg）阳性，占10.33%。