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新年伊始,财政部部长助理冯淑萍同志分别在《会计研究》、《财务与会计》杂志第一期撰文,明确而具体地阐述了我国政府会计管理部门对国际会计协调与趋同的基本态度,为我国会计改革廓清思路、明确方向,对会计理论研究和会计制度建设都有重要意义。笔者读后受益匪浅,主要有以下三点感触:1、明确了我国对国际会计协调与趋同的态度。
At the beginning of the new year, Comrade Feng Shuping, assistant secretary of the Ministry of Finance, wrote the first article in the journal Accounting Research and Finance and Accounting respectively, clearly and concretely expounded the basic attitude of our government accounting administration on the coordination and convergence of international accounting. Accounting reform to clarify the way of thinking, a clear direction for the study of accounting theory and accounting system are of great significance. The author benefited a lot from reading, which mainly includes the following three points: 1. It clarified our country’s attitude towards the coordination and convergence of international accounting.