但内容形式
But the content form
以上为机器翻译结果，长、整句建议使用 人工翻译 。
委员会认为BP在灾难发生前就业已着手处理炼油厂的安全问题，但暗示该公司只注重规章条例的形式而非内容。
It acknowledges that BP had begun to tackle safety problems at the refinery before disaster struck, but suggests the firm had concentrated on the form, rather than the substance, of regulations.
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