它是从会计实践中抽象出来，用以指导实践的理论。
It is an abstract from an accounting practice out of theory to guide practice.
规划控制是规程的一个方面，它创建了用以指导规划和提供高级领导、监督和控制的结构和实践。
Program governance is the aspect of the discipline that creates both the structure and practices to guide the program and provide senior-level leadership, oversight, and control.
循证医学的核心理念是开发利用最佳证据用以指导临床医疗实践。
The core idea of the evidence-based medicine is that developing and utilizing the best evidence to guide the clinical practice.
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