本刊记者从不久前在上海举办的“财政系统会计准则与股份公司会计制度培训班”上获悉,财政部会计司司长冯淑萍就新会计制度(指《股份有限公司会计制度》)和新会计准则出台的必要性和迫切性作了重要讲话,并就几项新准则制定、发布的背景情况作了介绍。冯司长说:1992年实施“两则”、“两制”以来,在我国由计划经济体制向市场经济体制转变的过程中,社会经济生 Our reporter recently held in Shanghai, “Financial System Accounting Standards and Accounting System Training Company” was informed that the accounting department of the Ministry of Finance Feng Shuping on the new accounting system (referred to as “accounting system for joint-stock companies”) and The new accounting standards introduced the necessity and urgency made an important speech, and made several new guidelines for the formulation and publication of the background information was introduced. Feng said that since the “two systems” and “two systems” were implemented in 1992, in the transition from a planned economic system to a market economy in our country, the social economy students