适应发展社会主义市场经济的需要,进一步深化会计改革,以《企业会计准则》为依据,加紧制定具体准则,尽快建立中国会计准则体系,是会计工作当前面临的一项迫切任务。为此,我们正在抓紧研究草拟具体准则。这项工作受到各地区和部门以及广大财会人员的密切关注。为便于大家了解情况,积极参与和支持具体准则的制定工作,现将有关情况作一简要介绍。 In order to meet the need of developing a socialist market economy and further deepen accounting reform, it is an urgent task for accounting work to step up the formulation of specific guidelines and establish the Chinese accounting standards system as soon as possible on the basis of the “Enterprise Accounting Standards”. To this end, we are working hard to draft specific guidelines. This work is closely followed by all localities and departments as well as the majority of financial and accounting personnel. To facilitate everyone’s understanding of the situation, to actively participate in and support the formulation of specific guidelines, a brief introduction of the situation will be made.