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为研究实施《企业财务通则》和《企业会计准则》(以下简称《两则》)中有关问题,上海市总会计师工作研究会、上海企业管理培训中心、上海市财政局联合召开实施《两则》座谈会。参加座谈的有:上海华联商厦股份有限公司总会计师柯明瑜;上海市第一百货商店股份有限公司原总会计师李淑华;上海市第一食品商店股份有限公司总会计师姚蕊;上海中大房地产实业股份有限公司总会计师倪嘉康;上海豫园旅游商城股份有限公司财务部副经理曹有源、会计科长杨家璜;上钢一厂财务处副处长王培熹;上钢二厂总会计师李再瀛;缝纫机一厂总会计师顾心怡;第四制药厂财务科长蒋士福。市财政局财会改革领导小组办公室负责人任光辉;上海市总会计师工作研究会副会长徐政旦、徐治怀;副秘书长金祥和赵美芳;上海市企业管理培训中心教授劳树德、副教授李柏龄、讲师徐良华、教师陈珍梅等同志参加了座谈与研究。劳树德教授主持研讨并整理成文。现予综合刊登。
In order to study and implement the relevant issues in the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Two Rules”), the Shanghai Research Institute of General Accountants, Shanghai Enterprise Management Training Center and Shanghai Finance Bureau jointly held the “Two ”forum. Participants in the discussion were: Keming Yu, Chief Accountant of Shanghai Hualian Co., Ltd.; Li Shuhua, Chief Accountant of Shanghai No. 1 Department Store Co., Ltd.; Yao Rui, Chief Accountant of Shanghai No. 1 Foodstuff Co., Ltd.; Shanghai Zhongda Real Estate Industry Co., Co., Ltd. Chief Accountant Ni Jiakang; Deputy General Manager of Finance Department of Shanghai Yuyuan Tourist Mart Co., Ltd. Cao Youyuan, Chief Accountant Yang Jiahuang; Wang Peixi, Deputy Director of Finance Department of Shanggang Iron and Steel Company; Li Zaiying, Chief Accountant of Shangsteel 2 Factory; ; Fourth pharmaceutical chief financial officer Jiang Shifu. Ren Guanghui, vice president of the Shanghai Municipal Association of Chief Accountants ’Work Research; Xu Xiangdan and Xu Zhihuai, vice presidents of Shanghai Municipal Association for Accountants’ Work; Jinxiang and Zhao Meifang, deputy secretary-generals; Professor Shih Tak-shu, associate professor of Shanghai Enterprise Management Training Center; Xu Lianghua, teacher Chen Zhenmei and other comrades participated in the discussion and research. Professor Shushu De presided over the discussion and finishing written. Now consolidated.