对推进股指期货市场的规范建设，提高股指期货市场的理论研究水平具有重要的理论和现实意义。
Furthermore, it also has important theoretical and practical significance in promoting the construction of our stock index futures markets, and improving the level of theoretical research.
由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
低频振动采油技术已成为一项重要的物理增产、增注措施，但其理论研究水平目前还相对滞后于现场应用。
LF vibration oil recovery has become an important physical stimulation method, but its theoretical study is lagging behind field application.
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