Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.

西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。

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There has been argument about the object of management accounting for a long time, because it indirectly influences the frame for the basic concept of management accounting.

有关管理会计对象的争论由来已久，因为它直接影响着管理会计基本概念框架的建立。

youdao

There has been argument about the object of management accounting for a long time, because it indirectly influences the frame for the basic concept of management accounting.

有关管理会计对象的争论由来已久，因为它直接影响着管理会计基本概念框架的建立。

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