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2013年作为全面贯彻落实十八大精神的开局之年,是实施“十二五”规划承前启后的关键一年,也是为全面建成小康社会奠定坚实基础的重要一年。但正如2012年12月召开的中央经济工作会议所指出,2013年国际经济形势依然错综复杂、充满变数,世界经济已由危机前的快速发展期进入深度转型调整期。面对极具挑战性的经济发展环境,会计行业作为服务经济发展的重要力量,如何更好地化危机为机遇、促进经济持续健康发展,是所有会计人需要面对的全新考验。以十八大精神为指导,按照中央经济工作会议的总体要求和全国财政工作会议的部署,围绕财务、
The year 2013 as the first year to fully implement the spirit of the 18th National Congress of the Party is a crucial year for implementing the “12th Five-year Plan” and an important year for laying a solid foundation for building an overall well-to-do society. However, as pointed out in the Central Economic Work Conference held in December 2012, the international economic situation in 2013 was still intricacies and uncertainties. As a result, the world economy has entered a period of deep restructuring from the rapid development period before the crisis. Faced with a challenging environment for economic development, as an important force in service economy development, how to better manage crisis as an opportunity and promote sustained and healthy economic development are all new tests that accountants must face. In the spirit of the 18th CPC National Congress as a guide, in accordance with the general requirements of the Central Economic Work Conference and the deployment of the national financial work conference, focusing on the financial,