Thus acceleration of improvement of production equipment and consolidation of cost budget and cost control are the issues which current accounting theory and practice must study.

因此，加速生产设备改良、加强成本预算和成本控制，是当前会计理论与实践必须研究的问题。

youdao

Accounting control is an important issue of accounting theory.

会计控制是会计理论中的重要问题。

youdao

Fourth, internal control containing of accounting control and management control is the core of risks prevention. So the advanced theory of accounting control in other countries was analyzed.

第四部分以内部控制特别是会计控制和管理控制为风险防范的核心，分析国外先进的会计控制理论。

youdao