理论界和实务界对该款如何理解和适用均有争议。
Theories field and actual situation field all have a controversy to how that comprehend and apply.
关于证据的基本属性，我国理论界和实务界颇有争议。
There are great disputes in law circle on the attributes of the evidence.
理论界和实务界对于实施律师费转付制有不同的观点。
There has been different viewpoint about enforcing the institution of lawyers fee payment by transmission.
自此，该理论渐渐被理论界和实务界广泛地研究或应用。
Since then, the theory was gradually investigated or applied in extensive domain of theory and practice.
然而，目前理论界和实务界对这一问题的认识分歧很大。
But at present, there is considerably different viewpoint about this area in theory and practice of administrative law.
亏损股的价格波动是金融理论界和实务界的关注热点之一。
The price fluctuation of deficit shares is one of the hotspots in the financial theory and business fields.
科技股的价格波动是金融理论界和实务界的关注热点之一。
The price fluctuation of scientific shares is one of attentive hotspots in the financial theory and business fields .
网络侵权纠纷案件的地域管辖问题在理论界和实务界争议颇多。
The territorial jurisdiction of cyberspace tort disputes have caused many debates.
而在我国的理论界和实务界，对执行异议之诉亦存在模糊的认识。
In the theory and practice of community, of the existence of opposition to execution is also a vague understanding of Appeal.
企业家薪酬研究是现代管理理论界和实务界研究的热点课题之一。
Study on entrepreneur's compensation is one of the hotspots in modem management theoretic circle and practical circle.
知识网络已成为现代知识管理理论界和实务界研究的热点课题之一。
Knowledge network has become one of hot research topics in modern knowledge management circle and practical field.
因此中小投资者保护问题引起了理论界和实务界学者们的普遍关注。
Therefore the protection of medium and small investors has raised the theoretical circle and practical scholars of common concern.
企业价值最大化作为企业财务管理目标，已经被理论界和实务界所共识。
Maximum enterprise Value as the object of enterprise finance management has been recognized by both theoretical field and practice fields.
关于商业银行的绩效评价问题一直是理论界和实务界研究的一个热点问题。
The issue of performance evaluation of commercial bank is always a hotspot in the areas of theory and practice.
加强和完善内部控制制度，已成为当前理论界和实务界最为关注的话题之一。
One of the most talked about things in theory and practice is to reinforce and perfect internal control system.
知识产权侵权行为究竟应适用何种归责原则，我国理论界和实务界尚存争议。
There are some different opinions on Principles of assumed liability in intellectual property right infringements.
基于股东价值视角，EVA管理体系引起了国内外理论界和实务界的广泛关注。
Based on shareholder's value, EVA system has caused extensive concern of the domestic and international theory and practice circle.
如何确立与运用电子证据解决网络争讼，已成为法学理论界和实务界直面的难题。
How to establish and use electronic evidence to settle network lawsuit has became a thorny issue confronting the circle of legal theory and the circle of legal practice.
多年来，科学设置企业业绩评价指标体系是理论界和实务界都未很好解决的问题。
For many years, the science establishment enterprise achievement appraisal target system has been the theory and the solid service all not very good solution question.
建立和完善企业集团内部控制，已成为当前理论界和实务界最为关注的话题之一。
The establishment and the improvement of internal control of the enterprise groups have been heatedly discussed in modern times.
希望通过对ZH公司全面预算管理的分析，能对理论界和实务界提供有益的启示。
Look forward to gaining enlightenment from analyzing the comprehensive budget management of ZH corporation for theory and positive.
由于战略审计还是一个新兴的课题，理论界和实务界对企业战略审计的研究还很少。
Because Enterprise's Strategic Auditing is still a new developing subject, there are still few research in theory and in practice.
在我国建立非常夫妻财产制已成为理论界和实务界的共识，也是本文所探讨的对象。
The established of exceptional marital property system in our country is the consensus both in theory and practice community, and also is the object of this article.
然而，理论界和实务界对于这种推定因果关系在证明责任分配上的效力，却存在不同的认识。
However, there is different knowledge about the effect of presumption of causality on allocation of burden of proof in the theoretic and practical field.
因此，确定电子证据在民事诉讼中的法律效力已经成为法学理论界和实务界共同面临的问题。
Therefore defining the legal effects of electronic evidence in civil lawsuit becomes the common problem between legal academic theories and judicial practice.
然而，理论界和实务界对本罪的构成要件、形态问题存在诸多分歧，导致司法适用中的困惑。
However the theory and the practice have some differences on constitutive requirements and patterns of the crime, resulting in perplexity on the application of it.
准确把握商业贿赂犯罪的证据特点和规律，是当前理论界和实务界共同面临的重大理论问题。
Comprehending exactly the evidence's character and rule of commercial bribery crime is an important theory issue faced by both theory circle and actual practice circle.
但是，由于我国信用证实践的起步较晚，国内理论界和实务界存在很多对信用证结算方式的误解。
But, because of the late development of LC, there are some distortions about them theoretically and practically in our country.
当前，我国理论界和实务界对受贿罪做了大量的研究工作，其中也不乏有益的探讨和细致的研究。
At present, the research in theory and practice of acceptance of bribes has been done a lot in China, some of which are quite useful discussions and careful research.
当前，我国理论界和实务界对受贿罪做了大量的研究工作，其中也不乏有益的探讨和细致的研究。
At present, the research in theory and practice of acceptance of bribes has been done a lot in China, some of which are quite useful discussions and careful research.
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