At present, accounting theory circle and practice circle pay close attention to earnings quality together.

盈余质量问题是当前会计理论界与实务界共同关注的焦点。

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Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.

如何提高会计信息质量，是会计理论界和实务工作者值得深入研究的课题。

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In recent years, there is none conclusion that everybody generally approved about accounting target, but the theory circle is still in an atmosphere discussing warmly.

近年来，关于会计目标的研究虽然没有得出一个大家普遍认可的结论，但理论界仍然处于一个热烈讨论的氛围当中。

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