会计研究

与经济学的研究方法相似，会计研究方法也可以分为规范研究（NormativeResearch）和实证会计研究（PositiveResearch）。

Similar to economic research methods , accounting research methods can also be classified into two categories Normative Research and Positive Research .

最新一期《管理会计研究杂志》（JournalofManagementAccountingResearch）的一项研究表明，公布薪酬比率——从明年1月起，美国公司将必须这么做——或许有助于抵消这一影响。

Publishing pay ratios - as US companies will have to from next January - may help offset the impact , according to a study in the latest Journal of Management Accounting Research .

本文采用会计研究和因子分析方法分析市场对我国MBO（MBO，ManagementBuyout）的业绩改善反应。

This paper used financial study and factor analysis methods to study the performance improvement of MBO ( Management Buyout ) .

运用管理会计研究的结构理论和制度理论的框架，对山东东阿阿胶集团公司应用ERP的案例进行了剖析。

Using the frameworks of structure theory and institution theory in the study of management accounting , this paper analyses an ERP case applied in Shandong Dong'e E-Jiao Group .

无形资产会计研究中的问题与改进

The Limitations and Improvements of the Accounting Research on Intangible Assets

统计检验：实证会计研究方法的核心

Statistical Test : The Core of the Positive Accounting Research Method

但是，实证会计研究中也存在着不少问题。

But , there are some problems existed in its study .

寻租理论为会计研究提供了新的视角。

Rent-seeking theory offers a new visual angle for accounting research .

交易成本经济学、组织失灵与管理会计研究

Transaction Cost Economics , Organizational Failures and Management Accounting Research

中美实证会计研究的发展比较

Compares the Development of Empirical Accounting Research for the China with America

我国企业养老金会计研究

Enterprises Business Data Research on Pension Accounting in China

有感于版面费社会保障会计研究

SOME IDEAS ON " FEE FOR PUBLICATION " Research on Social Security Accounting

实证会计研究的含义及评述

Connotation of and Comments on the Empirical Accounting Study

期货交易的信息规范：期货交易会计研究

Information standard of futures trading : a study of accounting for futures trading

会计研究范式及其发展趋势&从简化对立到复杂整合

Accounting Research Codes and its Developing Tendency & From Simple Contradiction to Complex Integration

行业会计研究促进国家统一会计规范的完善。

Industry accounting research consummate national accounting norm .

生态化维度的绿色会计研究&关于我国建立绿色会计的构想

The Research of Green Accounting in Ecological Dimension

租赁会计研究

The Study on the Lease Account in g

非营利组织会计研究综述

A Summarize on Accounting Research of Nonprofit Organizations

价值链会计研究：回顾与展望

Value Chain Accounting : Review and Prospect

国际采掘行业会计研究综述

Review on Accounting of International Extractive Industry

随着知识经济的到来，会计研究领域不断向前拓展。

With the advent of the knowledge-based economy , accounting research areas continue to expand .

企业改组与会计研究的问题

On Enterprise Reorganization and Accounting Research Problem

行业会计研究的未来有如下的趋势：行业会计研究必然存在；

The trends of future industry accounting research are below : industry accounting research must exist ;

在环境会计研究中，企业的环境会计信息披露是其基本研究方向之一，也是发挥环境会计在环境保护方面作用个重要途径。

On environmental accounting study , business environment is one of research direction in information disclosure .

企业所得税会计研究

Study on Company Income Taxes Accounting

公允价值会计研究

A Research on Fair Value Accounting

因此，环境成本的研究是环境会计研究的基础。

So the study on environmental cost is the basis of the research on environmental accounting .

自从20世纪90年代以来，我国理论界在环境会计研究方面取得了一些成果。

Since 1990s , our country has made some achievements in the theory research of environment accounting .

社会保障会计研究

Research on Social Security Accounting