2000年4月22日,由北京工商大学会计学院主办的“面向21世纪管理、财务会计研讨会”在北京召开。来自国内外的150余位专家学者、企业界人士参加了会议。冯淑萍、张为国、阎达五、谢志华作了主题报告。财政部会计司冯淑萍司长在主题报告中,就经济改革环境中存在的两个主要问题发表了意见,她认为中国会计改革面临的严峻形势表现在:一是从计划经济到市场经济的过渡过程中,以产权改革为核心,以资本市场为主要依托的交易价格严重扭曲;二是在我国独特产权环境下,会计信息的使用者究竟是谁?有着什么不同的信息需求?通过对这两个相关问题的阐述,她认为会计信息失真、资产大量不实是中国会计改革面临的需要予以尽快解决的主 April 22, 2000, hosted by Beijing Technology and Business University, “21st Century Management, Financial Accounting Seminar” was held in Beijing. More than 150 experts and scholars from home and abroad, business people attended the meeting. Feng Shuping, Zhang Weiguo, Yan Da Wu, Xie Zhihua made a keynote speech. In her keynote speech, Director Feng Shuping of the Accounting Department of the Ministry of Finance expressed her opinions on two major issues in the environment of economic reform. She believes that the grim situation facing China’s accounting reform is manifested in the following aspects: First, the transition from a planned economy to a market economy In the property rights reform as the core, the capital market as the main support for the transaction price seriously distorted; Second, in our unique property rights environment, the accounting information of users who are? What is the different information needs? Through the two Relevant issues, she believes that accounting information distortion, a large number of false assets is that China’s accounting reform facing the need to be resolved as soon as possible