Research on the theoretical investigation and the concreteness of conceptual framework

研究者们对英美式概念框架和法德式理论框架的一些问题进行了探讨。我们已经意识到以前的会计框架是否适应了每个国家在每个经济状况下的每个会计准则。我们已经意识到什么样的会计框架更好。我们分研究，仓田Kouji负责德国，佐藤Nobuhiko负责澳大利亚，岩崎Yu负责英国，户田龙介负责日本，德贺义弘负责美国和这些国家的模式，tsumehiro给出了无所不包的意见。基于这些结果，我们考虑了每个国家对美式概念框架的反应。我们分析了他们在每个国家应对这种情况的原因。我们还考虑了每个国家的制度，以及每个计算结构的问题。通过对这些问题的思考，我们认识到英美式概念框架的普遍性和独特性。

All researchers looked over some problems of the conceptual framework of Anglo-American type, and of the theoretical framework of Franco-German type. We have concioused whether the former accounting framework adapted each accounting standard which each country had in each economic situation or not. And we have conscioused what sort of accounting framework was better. We divied the research, Kouji Kurata was in charge of Germany, Nobuhiko Sato was in charge of Australia, Yu Iwasaki was in charge of England, Ryusuke Toda was in charge of Japan, Yosihiro Tokuga was in charge of America and patterns of these countries, and Tsunehiro Tsumori gave all inclusive opinion. Based on these results, we considered the reaction of each country to the conceptual framework of American type. We analyzed the reason why they coped with so in each country. And we also considered the institution of each country, and the problem of each calculating structure. By considering these problems, we realized the universality and the peculiarity of the conceptual framework of the Anglo-American type.