本刊讯继第二届会计准则委员会及专业委员会成立之后,财政部最近正式发布《会计准则委员会工作大纲》,这是我国第一次将会计准则委员会的工作程序以文件形式确定下来。大纲明确指出,财政部会计准则委员会是中国会计准则制定的咨询机构,旨在为制定和完善中国的会计准则提供咨询 Following the second session of the Accounting Standards Board and the establishment of professional committees, the Ministry of Finance recently officially released the “Work Guidelines for the Accounting Standards Committee”, which is the first time in our country, the Accounting Standards Committee’s working procedures were finalized in the form of documents. The Outline clearly states that the MOF’s Accounting Standards Committee is an advisory body to the development of China’s accounting standards and is intended to advise on the formulation and improvement of China’s accounting standards