These beneficial attempts have played an important role in the construction of accounting theoretical system.
这些有益的尝试为我国会计理论建设起到了很好的推动作用。
The promulgation of Accounting Principles and the foundation of accounting theoretical system with distinctive Chinese feature have provided broad fields for the positive accounting research.
具体会计准则的颁布，也为开展实证会计研究提供了广阔的领域。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial Banks and accounting theory.
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。
For casting off theoretical weakness, it's necessary to establish checking system of the green accounting.
为了摆脱绿色会计理论研究滞后的困境，有必要尽快构建绿色会计核算系统。
For casting off theoretical weakness, it's necessary to establish checking system of the green accounting.
为了摆脱绿色会计理论研究滞后的困境，有必要尽快构建绿色会计核算系统。
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