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继《企业会计准则》颁布实施以后,中国具体会计准则正处于紧张制定之中,并已取得了阶段性成果。准则制定机构已就具体会计准则的部分议题发布了征求意见稿,广泛征求各方意见,这次研讨会的召开对中国具体会计准则的制定也将产生积极的影响。根据会议组织者的安排,我们以“关于中国具体会计准则的制定、颁布及实施的若干问题”为题,对制定中国具体会计准则问题发表一些看法。
Following the promulgation and implementation of the “Accounting Standards for Business Enterprises”, China’s specific accounting standards are now under development and have achieved staged results. The standard-setter has released the draft for soliciting opinions on some specific accounting standards and solicits opinions from all parties. The convening of this seminar will also have a positive impact on the formulation of China’s specific accounting standards. According to the arrangement of the organizers of the conference, we made some comments on the formulation of specific Chinese accounting standards in the title of “Some Questions Concerning the Formulation, Enactment and Implementation of Specific Chinese Accounting Standards”.