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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The evaluation contents of the four hospitals are not uniform and normative, with theory check, operation estimation and medical record writing predominating, ability appraisal accounting for little.

四家附属医院本科护生的实习评价内容不统一、不规范，以理论考核、技术操作及病历书写为主，以能力为主的考核内容所占的比例较少。

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