A Study on Related Party Transaction based on Related Party Network

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。

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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%。

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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。

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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。

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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。

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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。

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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。

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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。

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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。

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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。

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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。

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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。

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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

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The empirical results suggest that accounting firms could enhance audit quality to some extent by expanding the scale.

实证结果在一定程度上说明，会计师事务所规模扩大能够促使审计质量的提升。

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The part two is the empirical study of the accounting policies choices of the listed companies of our country.

本文采用了博弈分析和实证举例的方法对上市公司会计政策选择提出了一些看法，认为上市公司的会计政策选择具有客观必然性。

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The Empirical Research on the Accounting Fraudulent Approaches of Public Firms in China

中国上市公司会计舞弊方式实证研究

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The Empirical Research on Voluntary Accounting Choice of Listed Company of Steel Industry in China

中国钢铁行业上市公司自发性会计选择变更实证研究

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Currently in accounting, the empirical analysis of accounting analysis and standardize the accounting controversy more serious controversy between the parties, as well as in a number of accounting Colloquium writings, journals, abstracts appeared to abandon each other, and often this quarrel.

目前在会计学中，实证会计分析与规范会计分析的争议比较严重，双方之间争议不断，在多次会计学术讨论会以及在著作、期刊、文摘上出现互相摒弃的现象，甚至常常为此发生争吵。

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Again, on the basis of this theoretical analysis, select the listed companies in Shanghai and Shenzhen stock data for the 2006-2007 sample, empirical study of accounting information quality and relevance of the efficiency of capital allocation.

再次，本文在理论分析基础上，选取沪深两市2006-2007年上市公司数据为样本，实证研究了会计信息质量与资本配置效率的相关性。

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The traditional value relevance studies often hope that through the fair value relatively has incremental information content to the historical cost to provide empirical evidence for accounting standards in order to further improve the fair value application.

传统价值相关性研究通常希望通过公允价值相对于历史成本具备增量信息含量来为准则中进一步提高公允价值应用范围提供经验证据。

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