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随着我国社会主义市场经济的发展、我国加入世贸组织进入后过渡期及经济全球化步伐的加快,客观上对企业会计准则的要求越来越高。会计准则建设已经到了关键时期,为此,我国会计管理部门决定在今年底前要基本完善中国企业会计准则体系的建设。在此背景下,中国会计学会于4月16～17日在厦门国家会计学院召开了中国财务会计概念框架及会计准则研讨会。与会的政府官员和专家学者就构建我周财务会计概念框架(CF)及会计准则制订的相关问题进行了理论研讨。
With the development of China’s socialist market economy, China’s accession to the WTO has entered a post-transitional period and the pace of economic globalization has accelerated. There is an objective demand for corporate accounting standards objectively. Accounting standards construction has come to a critical period, therefore, China’s accounting management department decided to basically improve the Chinese enterprise accounting standards system by the end of this year. In this context, the Chinese Accounting Society held a seminar on the conceptual framework of China’s financial accounting and accounting standards at Xiamen National Accounting Institute from April 16 to April 17, The attending government officials and experts and scholars made a theoretical discussion on the issues related to the construction of the CF concept framework (CF) and the accounting standards formulation.