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2003年2月20日,适应国际国内变化的新形势,财政部发出通知,对我国会计准则委员会进行了重大改组,成立了第二届财政部会计准则委员会(以下简称“会计准则委员会”),并于5月13日发布了《财政部会计准则委员会工作大纲》(以下简称《工作大纲》)。会计准则委员会的改组,在全面总结第一届会计准则委员会工作经验的基础上,提出了一系列新的工作思路,并开始启动,从而标志着我国会计准则体系建设进入了一个崭新的阶段。最近,本刊记者走访了财政部会计司司长刘玉廷,请其就会计准则委员会改组的
February 20, 2003, to adapt to the new situation of international and domestic changes, the Ministry of Finance issued a circular to our country’s accounting standards committee conducted a major restructuring, the establishment of the second Ministry of Finance Accounting Standards Committee (hereinafter referred to as “Accounting Standards Committee” ), And released the Work Outline of the Ministry of Finance Accounting Standards Committee (hereinafter referred to as the “Outline of Work”) on May 13. Based on a comprehensive summary of the working experience of the first session of the Accounting Standards Committee, a series of new work ideas were put forward and started to be started, marking that the construction of China’s accounting standards system has entered a brand-new stage. Recently, our reporter visited Liu Yuting, director of the accounting department of the Ministry of Finance, asking him to restructure the accounting standards committee