The purpose of this thesis is to offer a theoretical and empirical approach to establish the skeleton of the management theory about the chinese tourism tax and promote the development of the tax mechanism 本文从选题、思路到大纲形成以及内容写作都基于这样的出发点，即理论与实际相结合，努力建立有中国旅游税收特色的管理理论框架，致力于能对中国旅游税收体制和管理模式起到帮助和促进作用。
Firstly , using the method of combining theory and practice , the paper defines the connotation of earnings management and clarifies the differences between earnings management and profit manipulation , then opens out the essence of earnings management 论文首先运用理论与实际相结合的方法，对盈余管理的内涵进行了重新界定，澄清了不应将其与利润操纵简单混同的误解，进而揭示了盈余管理的本质。
Second , it provides theoretic foundation for the following paragraphs . in the third part , urban design and contextualism , which is the two elements of urban commercial pedestrian mall , are mainly discussed by combine force of theory and practice 第三部分：理论与实际相结合论述了决定城市商业步行街地域性设计的两大要素，城市设计与文脉主义，并且结合上文总结出城市商业步行街地域性设计的原则。
The paper use a scientific analysis method which combined quality analysis and quantitative analysis , and contact the theory with practice to research on the economic responsibility audit mechanism of the party and government leaders during their term of service , from the management aspect 本文采用理论与实际相结合、定性与定量相结合的系统分析方法，从管理角度研究党政领导干部任期经济责任审计机制。
The thesis combined the rneory with practice , by using many research methods , such as the methods of investigate questionnaire , analysis , articles , statistics , and test , etc . furthermore , this thesis referred to development viewpoint of the dialectical materialism 文章理论与实际相结合，通过实地资料搜集与实地调研相结合，采用调查问卷法、分析法、文献法、统计检验法等教育科学研究方法，用辩证唯物主义的观点来研究问题。
Moreover , the thesis shows the development of the movement and some agricultural economic policies relevant to the movement have produced dual effect on the development of industrialization by uniting theory with practice and referring to the rural economics and sociological theories 文章还运用理论与实际相结合的方法，借鉴农村经济学和社会学的理论观点，剖析了农业合作化运动的开展以及相关的农业经济政策对国家工业化发展的双重作用。
The theories of enterprise development and enterprise impetus connect with the fact in the thesis . it reaches a conclusion of reciprocal relation between enterprise development and enterprise impetus , and has established the model of reciprocal relation between enterprise development and enterprise impetus 本文将企业发展理论和企业动力理论与实际相结合，得出了企业发展与企业动力的相互关系，并建立了企业发展与企业动力的相互关系模型。
For example , using the marx classical theory and some interrelated theories to analyze the source of risk ; elaborating " risk control " by means of quantitative and qualitative analysis . meanwhile the method of combining the theory and practice runs through the whole article , etc 如：利用马克思经典理论和西方相关理论来分析“风险来源” ；采用定量分析与定性分析相结合的方法来阐述“风险控制” ；同时全文基本上贯穿了理论与实际相结合的分析方法。
This dissertation stresses the nafta financial service provisions on the non - discriminatory rule and the market access rule , participating to have a thorough understanding to nafta financial service provisions and to provide some instructive suggestion to the consummating of fsa in wto 文章通过理论与实际相结合的方法重点研究nafta金融服务条款中的非歧视规则和市场准入制度，以期对nafta金融服务条款有一全面透彻的了解，为fsa的进一步完善提供建设性意见。
From the view of study , the thesis combined the actual facts with the theory of project management , and the induction method with the analysis one , then put forward various preliminary structural management model of the pigov that are suited to the conditions of different stage and period in chongqing 在研究方法上，本论文将理论与实际相结合、对比分析与归纳总结相结合，运用现代项目管理的理论，提出了适应当前经济发展形势的政府投资建设项目在不同阶段、不同时期管理模式的初步架构。
