人民币（“RMB”）汇率顺利并轨，汇价保持稳定，实现了在经常项目下的可兑换。

The exchange rate of the Chinese currency Renminbi (also "RMB") had been unified and remained stable. The Renminbi had been made convertible on current account.

1994年中国的会计制度“向世界并轨”指的主要就是弃现金基础、采权责基础。

When China in 1994 proclaimed the adoption of the Western accounting system, the switch from the cash basis to the accrual basis was the heart of the change.

从而完善管理过程中的责权关系，加强专业学位研究生的临床实践能力，与职业准入制度并轨，以真正实现＂职业＂为导向的硕士专业学位研究生培养目标。

The responsibility of management has been obviously improved and clinical technique of graduates has been strengthened, which truly accomplish SMM training purpose-"profession".