Reviewing the auditing history, people have confined their recognition to check account theory, process oriented theory, and economic supervision theory.

纵观世界审计史，人们对审计本质的计识大致有查帐论、过程论、经济监督论三种基本观点。

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The theory of generalized fictitious?economy, which is "people oriented", has put forward a new point of view that wealth is based on life value.

广义虚拟经济理论从“人本”的视角出发，提出了以生活价值论为基础的新财富观。

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The theory contemplates translation phenomenon under historical and cultural contexts, which enables people to shift their focus from "the source-oriented" to "the target-oriented".

这一理论将翻译现象置于历史、文化大背景中进行审视，将人们的注意力从“原文中心”转入“译文中心”。

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