在浩如烟海的西方经济学文献中，有三位伟大的经济学家对财务会计的性质和一些概念产生了很大的影响。

Among the tremendous literatures of Western economics, there are three great economists who have had immense influence on the nature and concepts of financial accounting.

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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。

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

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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。

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

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