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自1993年初,财政部在总结财务会计改革实践经验的基础上,开始了具体准则的研究与制定工作。经过三年的努力,巳经完成了30个具体准则征求意见稿的起草。为广泛听取国内外专家对具体准则的意见,财政部于1996年3月11日至22日在北京连续召开了两次会计准则国际研讨会,来自美国、澳大利亚、英国、德国、加拿大、香港等国家和地区,国内有关政府部门、教学科研机构、大型企业、新闻出版单位、会计师事务所以及财政部会计司的专家和代表近70人参加了会议。国际会计准则委员会派专家参加了研讨会。
Since early 1993, the Ministry of Finance started the study and formulation of specific guidelines on the basis of summing up practical experience in financial accounting reform. After three years of hard work, 30 specific guidelines have been drafted for soliciting opinions. In order to widely listen to the opinions of domestic and foreign experts on specific guidelines, the Ministry of Finance held two consecutive international accounting standards seminars in Beijing from March 11 to March 22, 1996, from the United States, Australia, the United Kingdom, Germany, Canada, Hong Kong, etc. Nearly 70 experts and representatives from national and regional governments, relevant government departments, teaching and research institutions, large enterprises, press and publication agencies, accounting firms and the accounting department of the Ministry of Finance attended the conference. The IASC sent experts to attend the seminar.