本论文属于应用性与实务性的审计研究。
This dissertation studies the applicable auditing theory and practices.
人力资源政策与实务。
第六章，剩余权益论对现行会计理论与实务的指导意义。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
该课程的先行课是国际贸易理论与实务、商务与会计原理等。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle and so on.
会计盈余质量问题是当前会计理论界与实务界共同关注的焦点。
Accounting earnings quality is a focus which current accounting theorists and industrialists pay attention together.
对于行政诉讼的类型化研究，西方国家的理论与实务已经相当成熟。
For the study of the type of proceedings, Western countries theory and practice has been quite mature.
2008年，学界和业界关于出版理论与实务的研究论文成果丰硕。
In 2008, there were fruitful results concerning academic publication theory and practice.
该课程的先行课是国际贸易理论与实务、商务与会计原理、市场营销。
This curriculum advance class is the international trade theory and the practice, the commerce and the accounting principle, the market marketing.
在这种新的环境下，维护维修理论与实务的相对滞后问题日益凸显出来。
Under this new circumstance it is evident that the relatively lagging of maintenance theory and practice have become a problem.
无权处分与善意取得被称为“法学上的精灵”，困扰学界与实务界多年。
Though called the Sprite of law, both unauthorized disposal and possession in good faith have caused troubles in the circles of theory and practice.
本文将从整体上对与商品房按揭相关的一些理论与实务问题作一初步探讨。
The thesis will have an elementary discussion on the theoretic and practical problems concerned with the merchant house mortgage in general.
保证政策和程序文档适应内审检查产生的程序变化，以促进其与实务相一致。
In order to promote consistent practices, ensure that the policies and procedures document is updated for any process changes that resulted from the internal audit review.
本论文系一篇学术探讨与实务结合的论文，旨在对正在编纂的民法典提建议。
This thesis with academic discussion and practice is for the purpose of giving some suggestions on the compiling Civil Code of China.
行政违法与行政犯罪的界限问题，在中外法律理论界与实务界长期聚讼不休。
There exist long debates on the issue of demarcation line between administrative violations of law and administrative crime.
因此，有关会计监管的研究已成为当前理论界与实务工作者共同关注的热点。
Therefore, the research about accounting supervision has become the hot research spot that current theorists and practitioners pay much attention to together.
会计环境是会计理论与实务生长的土壤，对会计环境的研究是会计研究的起点。
Accounting environment is the basis on which to form the theory and practice of accounting, thus becoming the starting point of research on accounting.
本文是在我国构建公共财政框架的新形势下来研究财政监督的理论与实务问题。
This dissertation studies the theory and practice of the fiscal supervision at the new situation of Chinas public finance reform.
因此，对民事证明标准进行深入研究，在民事证据法理论与实务上均有重要意义。
Hence, to investigate civil standard of proof further bears important meanings on civil evidence act theoretically and practically.
开设目的是为系统学习经济学、国际贸易理论与实务、市场营销等课程打下基础。
The start goal is for system curricula study economic, international trade theory and practice, market marketing builds the foundation.
倾销与反倾销作为国际贸易的伴生物，一直是国际经济法理论与实务所关注的焦点。
As the accompaniment of international trade, dumping and anti-dumping have long been the focus of theories and practices of international economic law.
我国现行民事诉讼法并未规定法官的释明制度，由此导致了理论与实务中的诸多缺陷。
Civil procedure law in China hasn't prescribed the judge's interpretation system yet and this results in many defects in both theory area and practice area.
然而，目前我国理论与实务界对人力资本概念还存在着含糊乃至不正确的理解和使用。
However at the present time, there are inexplicit and incorrect comprehension and use on the concept in the realm of theory and industry.
此一结果具有相当多的理论与实务上的意涵，可作为未来研究与应用之基础与重要参考。
The research findings carry many implications in theory and in practice, on which one can base and refer to for future research and application.
但由于商誉所具有的特殊性质，其会计处置不断是会计理论与实务中研讨的热点、难题。
But because the goodwill has the special nature, its accountant processes has been the hot spot which, the difficult problem in the accounting theory and the practice studies.
因此，有关证券市场会计监管的研究已成为当前理论界与实务工作者共同关注的研究热点。
Therefore, the research about stock market accounting supervision and management has become the hot research spot that current theorists and practitioners pay much attention to together.
我国公诉证明标准与定罪证明标准的关系应如何界定，是当前理论与实务界讨论的热点问题。
It is a hot topic in the fields of theory and practice how to confine the relationship between the proof standard of public prosecution and the proof standard of conviction.
研究和解决社会责任会计信息披露问题对于完善我国企业社会责任会计理论与实务将有所裨益。
Research and resolve on the issues of social responsibility will be helpful for improving our accounting information disclosed accounting theory and practice of corporate social responsibility.
这一理论模型避免人力资本评价的“ 一刀切”，为完善人力资本评价理论与实务提供新的思路。
The model avoids a single evaluation on human capital value and provides a new perspective on the theory and practice of human capital evaluation.
这一理论模型避免人力资本评价的“ 一刀切”，为完善人力资本评价理论与实务提供新的思路。
The model avoids a single evaluation on human capital value and provides a new perspective on the theory and practice of human capital evaluation.
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