...至没有理论升华,明确拒绝与注释法学携手,这类研究在描述性话语(descriptive statements)与规范性话语(normative statements)中过分执拗于前者因而显得不够客观和科学。
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Normative statements and norms, as well as their meanings, are an integral part of human life.
规范性陈述和规范,以及它们的意义,是人类生活不可缺少的部分。
On the basis of correctness and normative of auditing accounting titles, this paper points out importance and accuracy of auditing financial statements and data.
文章通过对审核会计科目的正确性及规范性进行阐述,进而提出了对账务及报表填列数据进行审核的重要性及正确性。
The paper studies on the enterprise internal control from general statements to a special case, and from normative research to empirical research.
本文从一般到具体,从规范研究到实证分析的研究思路对企业内部控制进行研究。
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