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中国中青年财务成本研究会2001年年会暨第十四次理论研讨会于2001年8月3日至4日在山西财经大学召开。来自全国23个省、自治区、直辖市和日本、香港地区的110名代表参加了这次会议。会议以“新世纪·新经济·新会计”为主题,展开了热烈讨论和广泛交流。现将会议的主要观点综述如下: 一、关于新经济与会计改革 (一)关于会计准则国际化问题财政部会计司冯淑萍司长应邀在本次年会上就我国财务会计改革的相关问题作了专题演讲,其中着重就会计准
The Annual Conference of Chinese Young Finance Costs 2001 and the 14th Theoretical Seminar were held at Shanxi University of Finance and Economics from August 3 to August 4, 2001. 110 delegates from 23 provinces, autonomous regions and municipalities directly under the Central Government as well as Japan and Hong Kong attended the conference. With the theme of “New Century, New Economy and New Accounting”, the conference started a lively discussion and extensive exchange. The main points of the conference are summarized as follows: I. About the New Economy and Accounting Reform (I) About the Internationalization of Accounting Standards The Secretary of the Accounting Department of the Ministry of Finance, Feng Shuping, was invited at this annual meeting to make relevant remarks on the reform of China’s financial accounting Special lecture, which will focus on accounting standards