缘于税法原则在税法中的重要地位，对其所为之研究则具有极强的理论意义和现实价值。
Because of tax law principle status among tax law, research have strong theory meaning and realistic value extremely for it to its.
从而使本文具有现实价值和指引意义。
So this has practical value and significance of the guidelines.
基于此，本文选择内部审计领域最前沿的两种内部审计模式进行比较研究，既有重大的理论意义又有现实价值。
Based on this, this article selects the most front two kind of internal audit model to conduct the comparison research, both has the significant theory significance and the realistic value.
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