会计与审计的产生和发展是同源的，即使两者之间存在着阶段性差异，但其总体水平总是相适应和同步完善的。
Creation and development of accountancy and audit are affinal, even both exist stage difference, but it total level's always wenting with should with synchronously perfect of.
两年制是高职教育的发展趋势，其专业教学体系有待于进一步探索与完善。
A two-year program is the developing trend for vocational education, whose curriculum needs to be further studied and improved.
学科规训制度的发展趋势是学科规训内容的完善与学科规训制度的科学化。
The trends of disciplinary institutions are the improvement of its contents and its scientification.
就排污收费的立法概况而言，OECD组织(经济合作与发展组织)成员国家就此立法较早，也较为完善，污染者付费原则也就是OECD组织环境委员会最初提出的。
As for its legislation survey, the OECD countries began to make laws about it earliest in the world and their legislation is comparatively perfect, as they initiated Polluter - Pays Principle first.
但是在大力发展消费者信用的同时，未认识到消费者信用制度的构建与完善才是促进消费者信用的关键。
But developing consumer credit energetically, we have not known how to build consumer credit system is important to promote consumer credit really.
而我国的房地产登记制度与近年突飞猛进、蓬勃发展的房地产市场相比则相对滞后，仍然很不完善，存在着诸多的缺陷。
The real estate registration system in our country had been improved in these years, but it lags far behind the flourishing estate market. Meanwhile, the system has many defects.
最后总结了改进传统工艺与完善新技术是今后的发展趋势，是有效提高饮用水质量的保证。
Finally, this study concluded that improving traditional process and completing new technologies are the future developing trend and the guarantee of improving water quality.
同时，应不断充实和完善发展性教学评估的内容与标准。
Meanwhile, we should constantly improve the contents and standards of developmental teaching evaluation.
同时，应不断充实和完善发展性教学评估的内容与标准。
Meanwhile, we should constantly improve the contents and standards of developmental teaching evaluation.
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