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.
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