The disjointedness between the classical theory and the existing research provided a very large research space to my paper. 經典理論與現實研究的脫節為本文提供了很大的研究空間，探究財務報告舞弊的人為因素，並且以此對財務報告舞弊識別模型進行改進和優化是本文旨在達到的研究目標。
This state of mind in theory of meeting changes with constancy caused the disjointedness between theory and practice which also makes realistic theory lose its basic quality. 這種以不變應萬變的理論心態，造成了理論與實際的脫節，也使現實主義理論喪失了普通的品格。
