对内部会计控制的研究，在会计与审计研究领域中历来倍受关注，世界各国都给予了高度的重视。

The study of internal accounting control has always been a focus of public attention in the accounting and auditing field, and has been thought of great importance all over the world.

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反思性教学是近年来在世界各国倍受关注的一种教师教育理论。

Reflective teaching is a striking theory of training teachers throughout the world in recent years.

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