关于征求《律师事务所相关业务会计处理规定（征求意见稿）》意见的函(35)
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 黑体; mso-font-kerning: 0pt">二、起草过程<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 楷体_GB2312; mso-font-kerning: 0pt">一是开展课题研究。</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">为深入分析研究律师事务所在会计核算方面的问题，财政部会计司通过部省共建课题委托有关研究机构进行专题研究，为本《征求意见稿》的起草奠定了理论基础。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 楷体_GB2312; mso-font-kerning: 0pt">二是调研起草讨论稿。</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">通过与司法部等有关部门联合召开律师行业代表座谈会、听取律师行业代表意见等方式，充分了解律师事务所发展现状和会计处理需求，在此基础上起草讨论稿。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 楷体_GB2312; mso-font-kerning: 0pt">三是修改完善形成征求意见稿。</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">在前期调查研究、征求意见的基础上，进一步听取相关部门意见，并书面征求部分行业专家的意见，同时，注重加强同有关法律法规的衔接、体现律师事务所会计核算工作特点，经过反复修改完善，形成本《征求意见稿》。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
总共38页
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