In its most general sense, prescriptivism is the view that one variety of language has an inherently higher value than others, and that this ought to be imposed on the whole of the speech community.
从最普遍的意义上说，规定主义指一种语言比其他语言具有更高的内在价值，而这种价值应该强加于整个语言群体。
Tax planning scheme designed in this view would surely be deficient, that it is shortsighted, has a relatively higher tax planning risk and is harmful to the improve of Enterprise Value.
在这种观念下实施的税务筹划势必无法摆脱其短视性，涉税风险也较大，不利于企业价值的提高。
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