Business strategic research is the knowledge of practice orientation.
企业战略理论是实践导向的学问。
Moral freedom is the value orientation of moral education, practice content and the goal of moral education as a kind of personality ideal.
道德自由既是道德教育的价值取向、实践内容，同时作为一种人格理想又是道德教育的目标所在。
IVS International Valuation standards and USPAP Uniform standards of Professional Appraisal Practice have enlightenment significance to the scheme and the orientation of China's own standards.
《国际评估准则》和美国《专业评估执业统一准则》对我国评估准则的制定思路、规划、总体定位等具有十分重要的借鉴意义。
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