前者是该制度的“理论渊源”，后者是该制度的“直接理论依据”。
The former is the system's "theoretical source" and the latter is the system's "direct theoretical ground".
土地复垦规划是整个土地复垦工程的关键，也是进行后续工作的基础和直接理论依据。
Land reclamation planning is the key of the whole Land reclamation project, and also foundations of subsequent works.
这一原则是基于私人利益与社会利益的平衡而产生的，其直接理论依据就是经济利益回报。
It is based on the balance between the personal interests and social interests. Its direct theoretical basis is the theory of interests reward.
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