To grasp the twofold difference is the key to construct the theoretical framework of the discipline. 把握民族经济生活差异二重性是建构学科理论框架的关键。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework. 摘要会计目标理论作为会计起点理论研究,必须有一个科学完整的理论框架。