the current accounting theory and practice in china can neither reflect the environmental cost of inspecting resource losses nor adapt to the implementation of the sustainable development strategy.
我国现有的会计理论和实践活动,不能反映监督资源损耗的环境成本,不适应可持续发展战略的实施。
thus, it can neither reflect the effect of systems produced by social division of labor and collaboration, nor reflect the outside effect produced by the processes of various individual production.
它既不能反映因社会分工协作而产生的「系统效应」,也不能反映各个体生产过程中的外部影响。
the current accounting theory and practice in china can neither reflect the environmental cost of inspecting resource losses nor adapt to the implementation of the continuous development strategy.
我国现有的会计理论和实践活动,不能反映监督资源损耗的环境成本,不适应可持续发展战略的实施。