贯彻科学民主决策要求 完善我国会计准则体系

Implementing Scientific and Democratic Decision-Making Requirement and Perfecting Accounting Standerds System in China

本文简述财政部会计准则委员会的重大改组、工作机制及其同会计准则制定机构之间的关系,并提出进一步完善我国会计准则体系的工作思路。会计准则委员会的改组及其工作机制的建立,为完善我国会计准则体系提供咨询,从而使会计准则的制定更加民主、科学和透明。在此基础上,我国会计准则体系建设将会取得重大进展。

This paper briefly describes the restructuring of the China Accounting Standards Committee, the operating mechanism of CASC and the relationship between CASC and the accounting standards setter in China. A proposal is advanced on how to improve and perfect Accounting Standards System in China. At present, the new CASC serves as an advisory body for the accounting standards setter. Its restructuring and the establishment of its operating mechanism make the standard-setting procedures more democrat, scientific and transparent. On this basis, there will be a great development in Accounting Standards System in China.