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2月15日,财政部在京召开中国会计审计准财体系发布会。财政部副部长、会计准则委员会主席楼继伟在发布会上,发表题为《中国企业会计准则建设的可贵实践和崭新突破》的重要讲话。楼继伟副部长指出,中国企业会计准则建设,是与我国改革开放的历史进程和建立并完善社会主义市场经济体制的时代要求相伴相随、相互促进的。在十多年的建设实践中,我们始终不渝地遵循下列指导原则,确保企业会计准则具有科学性、前瞻性和可操作性:中国企业会计准则建设,必须为促进我国经济社会发展服务。会计准则作为市场经济“游戏规则”的重要组成部分,为更好地发挥市场在资源配置中的基础性作用提供技术支持和信息保障。完善社会主义市场经济体制,需要健全会计准则体系;同时,只有将准则建设植根于经济社会发展沃土,企业会计准则才会具有旺盛的活力和强大的生命力。
On February 15, the Ministry of Finance convened a press conference on China’s accounting audit standard financial system in Beijing. Lou Jiwei, Vice Minister of the Ministry of Finance and Chairman of the Accounting Standards Committee, delivered an important speech titled “Valuable Practice and a New Breakthrough in the Construction of Chinese Accounting Standards for Business Enterprises” at the press conference. Vice Minister Lou Jiwei pointed out that the construction of China’s enterprise accounting standards is accompanied by and accelerates with the historical process of China’s reform and opening up and the requirements of the times of establishing and improving the socialist market economic system. In more than a decade of construction practice, we have always followed the following guiding principles to ensure that accounting standards for enterprises are scientific, forward-looking and operational: The construction of Chinese enterprises’ accounting standards must serve for the promotion of China’s economic and social development. As an important part of the “game rules” of the market economy, accounting standards provide technical support and information guarantee for better exerting the market’s fundamental role in resource allocation. At the same time, only by rooting the guidelines in the fertile soil for economic and social development will the enterprise accounting standards have a strong vitality and a strong vitality.