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。附件:会计准则制定程序 Relevant ministries and commissions under the State Council, the relevant agencies directly under the State Council, the Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the plan, and the Finance Bureau of Xinjiang Production and Construction Corps: In order to further improve the formulation of accounting standards, enhance the transparency of accounting standards development and solicit public opinions And recommendations, we have developed “accounting standards development process,” is now issued to you. Annex: Accounting Standards Development Procedure