- 實(shí)踐的觀點(diǎn)
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practical viewpoint中文什么意思
例句與用法
- the new practice aesthetics and its practical viewpoint
新實(shí)踐美學(xué)與實(shí)踐觀點(diǎn) - part 2 investigates the example from a more practical viewpoint
第2部分從實(shí)踐的角度研究該實(shí)例。 - this paper will make further investigation on this issue, from both the theoretical and practical viewpoints, in order to evaluate this revision more completely and objectively . through theoretical analysis and empirical research, this paper made following conclusion : under the old standard, the debt restructuring behavior was close related to the companies " earning management; the revised standard is more suitable under our present situation . the announcement of this accounting standard revision has impact on the stock market
通過理論和經(jīng)驗(yàn)分析，本文得出結(jié)論，我國(guó)上市公司利用舊準(zhǔn)則虛增利潤(rùn)的現(xiàn)象是存在并且顯著的，不利于資源的有效配置，新準(zhǔn)則的頒布起到了規(guī)范上市公司行為的作用，更符合我國(guó)目前特殊的資本市場(chǎng)背景；新準(zhǔn)則公告引起了市場(chǎng)反應(yīng)，具有信息含量，由此說明中國(guó)的投資者已經(jīng)重視會(huì)計(jì)準(zhǔn)則的建設(shè)，并能對(duì)會(huì)計(jì)準(zhǔn)則的制定作出理性反應(yīng)。