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财政部会计事务管理司与德勤国际会计公司自1993年2月5日签订了中国会计准则咨询服务合同以来,中外会计专家为确保项目的顺利实施进行了紧张准备,并着手开始具体会计准则的研究草拟工作。财政部副部长张佑才同志于3月29日接见了中国会计准则项目组的全体中外专家。张副部长首先对中外专家近期为该项目实施所做的大量前期准备工作表示满意。他说:中国社会主义市场经济的发展和对外开放,特别是《全民所有制企业转换经营机制条例》的实施,扩大了企业的理财自主权,
Since the Accounting Services Management Department of the Ministry of Finance and Deloitte Touche Tohmatsu International Accounting Services Co., Ltd. signed the China Accounting Standards Advisory Services Contract on February 5, 1993, Chinese and foreign accounting experts have made intense preparations for the smooth implementation of the project and started to study the specific accounting standards Drafting work. On March 29, Comrade Zhang Youcai, Vice Minister of Finance, met with all Chinese and foreign experts in the Chinese accounting standards project team. Vice Minister Zhang first expressed his satisfaction with the large amount of preparatory work done by Chinese and foreign experts recently for the implementation of the project. He said: The development of China’s socialist market economy and the opening up to the outside world, especially the implementation of the Regulations on the Conversion of Operating Mechanism for State-Owned Enterprises, have expanded the autonomy of enterprises in financial management,