The third section redefined the conception of the accounting postulates in the electric network environment . it proposed that the contradictory accounting principle may coexist , and discussed the challenge of the triple - entry bookkeeping pointed to unchangeable double - entry bookkeeping in hundreds of years and thorough innovation the accounting event methods aimed at the process methods of traditional accounting data the accounting report developed from the general process report to mass customization report 第三部分对网络环境中的会计假设进行了重新定义，提出相互矛盾的会计原则可以同时并存的观点，同时论述了三式簿记向几百年不变的复式簿记提出的挑战和会计事项法对会计数据处理思想的彻底变革，会计报告由通用的形式向按需报告的个性化发展。
In theory , distance education takes constructivist theory as its theory basis . to realize the individualization of students , the theory emphasis that the students should be the core in the whole learning activities and put themselves into the learning process positively . therefore , distance education has its own characteristics 建构式学习理论强调学生的主体地位，主张学生在学习过程中的积极参与，以实现学生的个性化发展，因而远程教育具有其独特的学习特点，在本文中，笔者提出远程教育的学习特点在于远程教育学习行为和学习者特征的相互作用和影响，任何一方的改变都不能突出远程教育自身特点的论点。
Inactively speaking , it functions by " which is not tested leads what is n ' t taught and learned " , or strictly speaking , it does by " the shortcomings of the criterion " . as for the form of the enrollment and exam , it connects with the criterion , and serves the criterion . the national uniform exam in history plays an important part in improving the school education level , especially the high school education , but it also brings out much abuse for the higher education , further , it is unbeneficial to the personality development in high schooling 就招考形式而言，它与招考标准紧密相连，为招考标准服务，历史上的全国统一考试或者全国统一招生考试，对快速提高学校教育尤其是高中教育的整体水平，起到了十分重要的作用，但往往也有不利于高校选拔个性化人才等弊端，进而不利于高中教育个性化发展；单独招考也是利弊共存，其优点是招考自主、灵活，缺点是对高中教育往往有较大的不利影响，更不利于考生报考。
