公司治理和内部审计是当前两大理论和实务热点问题。
Corporate governance and internal auditing are the current two major theoretical and practical issues.
上市公司财务报告作为信息的主要载体，其披露形式、内容及频率便成为理论界与实务界共同关注的热点。
As the listed company finance report is used as the main carrier of its information, its form, contents and frequency of disclosure is the common concerns of theory field and practice field.
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.
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