基于这一观点，从制度经济学的制度变迁理论的视角，我们不难发现会计准则国际化事实上是一个国际间制度安排的变迁过程。

From this standpoint, it is easy for us to find that the internationalism of accounting standards is essentially a course of institutional change between countries.

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本文基于经济学流派的分析视角，认为任何经济学派别都不可能远离价值判断。

In a perspective of economic schools, the paper considers that any economic schools should not be kept away from value judgment.

youdao

本文基于经济学流派的分析视角，认为任何经济学派别都不可能远离价值判断。

In a perspective of economic schools, the paper considers that any economic schools should not be kept away from value judgment.

youdao