因此，围绕灾害救济会计问题进行研究，对于提高灾害救济的效率和效果具有很强的理论和现实意义。
So, the research with the disaster-relief-accounting is meaningful to the principle and practice in improving the disaster relief efficiency and effect.
第三章，本文从狭义的灾害救济成本入手，进一步分析了特定灾害救济资金的会计管理。
The third chapter, this part starts with the narrow sense of disaster-relief-cost, making deep analysis to the currency's accounting management in given disaster-relief movement.
第三章，本文从狭义的灾害救济成本入手，进一步分析了特定灾害救济资金的会计管理。
The third chapter, this part starts with the narrow sense of disaster-relief-cost, making deep analysis to the currency's accounting management in given disaster-relief movement.
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