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为适应发展社会主义市场经济和转换企业经营机制的要求,财政部会计事务管理司正以《企业会计准则》为依据,集中力量加紧制定具体会计准则。为了集思广益,充分利用国内外人才资源,保证中国会计准则的质量,推进会计准则制定工作进程,决定成立企业会计准则咨询专家组,聘请了国内知名专家教授对会计准则工作进行咨询。其任务包括:对建设我国会计准则总体框架提出意见和建议;就财政部会计事务管理司在制定会计准则过程中所遇到的问题提供咨询;就会计司提出的会计准则研究报告和会计准则草案提出修改意见;对会计准则试行或者实施中出现的问题进行深入的调查研究,并提出解决问题的意见和方法;受会计司委托负责与中国会计学会有关研究组联络并联合
In order to meet the requirements of developing the socialist market economy and transforming the operation mechanism of the enterprises, the Accounting Administration Department under the Ministry of Finance is concentrating its efforts on the formulation of specific accounting standards based on the “Enterprise Accounting Standards”. In order to brainstorm, make full use of domestic and foreign human resources, ensure the quality of Chinese accounting standards, promote the process of accounting standards development, decided to set up a consultative group of enterprises accounting standards, hired well-known experts and professors to consult the accounting standards. Its tasks include: to put forward opinions and suggestions on the construction of the general framework of China’s accounting standards; to advise the Department of Accounting Affairs of the Ministry of Finance on the problems encountered in formulating accounting standards; to study the accounting standards research report and draft accounting standards Put forward suggestions for amendment; conduct in-depth investigation and study of the problems occurred in the trial or implementation of accounting standards and put forward opinions and methods to solve the problems; entrusted by the Accounting Department to be in charge of liaising with relevant research groups of China Accounting Association