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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,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;
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, to ensure the quality of Chinese accounting standards, and 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 Accounting Services Management Department of the Ministry of Finance on the problems encountered in the process of formulating accounting standards;