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Notice of the Ministry of Finance on Issuing the Procedures for the Formulation of Accounting Rules [Effective]
财政部关于印发《会计准则制定程序》的通知 [现行有效]
【法宝引证码】
 
  
  
Notice of the Ministry of Finance on Issuing the Procedures for the Formulation of Accounting Rules
(Accounting No.21 (2003))
The relevant ministries and commissions of the State Council and the institutions directly subordinate to them, the finance departments (administrations) of all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning, the finance administration of Xinjiang Production and Construction Corps:
In order to do better in formulating the accounting rules, to increase the transparency of the formulation of accounting rules and to widely consult the public, we have made the Procedures for the Formulation of Accounting Rules, which are hereby printed and distributed to you.
July 10, 2003
 

财政部关于印发《会计准则制定程序》的通知
(财会[2003]21号)


国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:
为了进一步做好会计准则制定工作,增强会计准则制定的透明度,广泛征求社会意见和建议,我们制定了《会计准则制定程序》,现印发给你们。
2003年7月10日
Attachment:Procedures for the Formulation of Accounting Rules
 

附件:          会计准则制定程序


1. The present Procedures are made in order to improve the formulation of accounting rules, to increase the transparency of the formulation of accounting rules and to widely consult the public.
   一、为了进一步做好会计准则制定工作,增强会计准则制定的透明度,广泛征求社会意见和建议,特制定本程序。
2. The Accounting Department of the Ministry of Finance (hereinafter referred to as Accounting Department) shall be responsible for drafting the accounting rules, which shall be subject to the project draft team responsibility system. In principle, the project draft team shall be based on all offices of the Accounting Department, absorbing other relevant personnel as participants.
......
   二、财政部会计司(以下简称“会计司”)负责会计准则的草拟工作,实行项目起草组负责制。项目起草组原则上以会计司各处为单位组成,吸收相关人员参加。
......



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