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为加强中外会计界的合作和交流,研究和探讨制定中国具体会计准则过程中遇到的问题,加紧建立适应中国社会主义市场经济体制的会计准则体系,由财政部会计司和国际合作司联合主办的会计准则国际研讨会,于1994年12月12日至15日在上海市举行.部分省、自治区、直辖市和计划单列市财政厅局、国务院有关部门、部分高等院校的代表,共计63余人参加了研讨会;此外,国际会计准则委员会、加拿大特许会计师协会、法国会计师同业公会、美国俄亥俄州州立大学、香港会计师公会和部分国际会计公司的代表,共计17人,也参加了这次研讨会.
In order to strengthen the cooperation and exchanges between the Chinese and foreign accounting circles, study and discuss the problems encountered in the process of formulating specific Chinese accounting standards, and step up the establishment of an accounting system that meets the requirements of China’s socialist market economic system, jointly organized by the Accounting Department and the International Cooperation Department of the Ministry of Finance International Symposium on Accounting Standards was held in Shanghai from December 12 to December 15, 1994. Representatives from departments of finance, bureaux of the State Council and some institutions of higher learning in some provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan total more than 63 people In addition, a total of 17 people attended the seminar, including IASB, Chartered Institute of Chartered Accountants of Canada, French Institute of Chartered Accountants, Ohio State University, Hong Kong Institute of Certified Public Accountants and some international accounting firms.