Thus acceleration of improvement of production equipment and consolidation of cost budget and cost control are the issues which current accounting theory and practice must study.

因此，加速生产设备改良、加强成本预算和成本控制，是当前会计理论与实践必须研究的问题。

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Deloitte Fireside Chats are interactive programs on current issues in financial regulation of interest to the accounting and auditing professions.

FORBES: File Under Regulatory Capture: Deloitte's "Fireside Chats"