Through research on the current optimum design subject and the distributed object technology in computer domain, the distributed computation has been brought into the optimum design subject.

通过对当前优化设计学科和计算机领域的分布式对象技术的研究，把分布式计算引入到优化设计学科。

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Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.

增值税会计是财务会计与税务会计的共同研究领域，增值税业务作为一个具体事项既是会计研究对象整体的一部分，又具有区别于其它事项的本质特征。

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