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。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。三、草拟的会计准则分 First, in order to further improve the formulation of accounting standards, enhance the transparency of the development of accounting standards and solicit opinions and suggestions from the community, this procedure has been formulated. Second, the accounting department of the Ministry of Finance (hereinafter referred to as the “Accounting Division”) is responsible for the drafting of accounting standards, the implementation of project drafting group responsibility system. In principle, the drafting team of the project is composed of units in the accounting department and relevant personnel are involved. Third, the drafted accounting standards points