目前，有许多国家制定会计准则是按照美国的框架来制定的。
Current, there is many nations establishing accountancy's standard is according to the frame of the United States to establish of.
按照国际惯例，会计制度应由企业自行制定，国家负责制定会计准则。
In accordance with international practice, the accounting system should draw up their own enterprises, the state is responsible for formulating accounting standards.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
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