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。
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