中国的会计改革与发展——财政部部长助理冯淑萍在第十六届世界会计师大会“中国论坛”上的演讲

Accounting Reform and Development in China ——Speech on the 16th World Congress of Accountants by Feng Shuping, Assisstant Minister of Finance of PRC

The development of Chineseaccounting has been closely associated with thereform and opening -up of the Chinese economy.To the outside world this policy continues tothrow up new requirements and creates newchallenges for accounting development. In manyways, the development of accounting has greatlyfacilitated the overall economic developmentand reform process in China to date. Chinese accounting standards are formulatedand promulgated by MOF. This kind of standard-setting model not only helps to reduce the cost offormulation and shorten the drafting cycle, butalso facilities the effective implementation ofthe standards. During the course of settingaccounting standards, the MOF has consultedwidely, both at home and abroad, and has madeparticular reference to international accountingstandards. The opening-up of the Chinese accountingservices market has been proceeding by sidewith the reform and development of Chineseaccounting. With China’s entry into WTO, theChinese accounting services market will befurther opened up to the outside world.