positive accounting theory 中文意思是什麼
positive accounting theory
解釋
實證性理論- positive : adj 1 確實的，明確的；確定的；無條件的 （opp qualified implied inferential）; 絕對的，無疑問的，...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- theory : n. 1. 理論，學理，原理。2. 學說，論說 （opp. hypothesis）。3. 推測，揣度。4. 〈口語〉見解，意見。
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Listed companies accounting policy is an important subject in the accounting researches in western countries. especially nearly three decades, western scholars have made unremitting efforts on it and they have formed the system of theories that can be represented by the positive accounting theory
上市公司會計政策問題是西方國家會計及資本市場研究中極為重要的研究課題，特別是近三十年來，西方學者進行了不懈的努力，形成了以實證研究為代表的比較系統的理論。 -
A probe into methodology nature of positive accounting theory
實證會計理論方法論探討 -
This paper use both qualitative and quantitative method to study the theory hypothesis problem about accounting option in the reserve for impaired assets in china, including theoretical background, policy itself demonstration, especially highlighting the positive research on the elements which affect the listed companies to implement the accounting policy on impairment of assets
這便是本文研究的重點內容。本文採用定性和定量相結合的方法來研究我國資產減值準備會計選擇的理論假設問題。研究分為理論、政策和實證三個方面，重點對影響上市公司執行資產減值政策的因素進行實證研究。 -
We introduce the theoretical background of the reserve for impaired assets from the valuable viewpoint, venture viewpoint, with the decision - making viewpoint as our starting point, then, with the assistance of the foreign and domestic document of accounting option, we analyze the theory hypothesis of the reserve for impaired assets, and conclude the elements that affect enterprises " choosing accounting policy on impairment of assets. the elements are the basis of our positive research
在理論分析部分，本文首先從決策有用觀和風險觀的角度論述資產減值準備的理論基礎，然後結合國內外有關會計選擇權文獻的研究，對資產減值準備的理論假設進行分析，得出影響企業選用資產減值政策的因素，這些因素將是我們實證研究的基礎。 -
So no matter from science, objective or guarantee business bank choose fine customer, reduce credit risk, it is importance of designing a suit of new high - tech enterprise credit grades assess index system, so i try to use management, economics, accounting, commercial banking, statistical and make policy in this text, adopt and standardize research combining with positive research, qualitative analysis combining with quantitative analysis, static behavior and analyses the method to combine with dynamic analysis, on the basis of there are domestic and international enterprise credit grades to assess the theory for designing a suit of new high - tech enterprise credit grades assess index system
（ 3 ）分析了構建高新技術企業信用等級評估體系的必要性。第二部分「高新技術企業信用等級評估」主要研究了高新技術企業信用分析的內容、高新技術企業信用等級評估模型的選擇、高新技術企業信用等級的劃分和評估程序、高新技術企業信用評估結果在信貸決策中的應用等四個方面。第三部分「高新技術企業信用等級評估指標體系」是本文的重點內容和研究中心，這一部分緊緊圍繞高新技術企業信用等級評估指標體系的構建研究了指標體系中指標的選取、指標權重的確定、評分標準的設置和計分方法的選取。
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