Positive approach is the research method of positive accounting theory, and positive accounting theory and normative accounting theory are the two basic accounting theories.

实证法是实证会计理论的研究方法，实证会计理论和规范会计理论是两种基本的会计理论。

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Voluntary accounting policy change is among the core content of the research of positive accounting theory.

自发性会计政策变更一直是实证会计理论研究的核心内容之一。

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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。

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