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在全面深化改革进入攻坚阶段之际,我国会计改革再度发力。日前,财政部正式印发《会计改革与发展“十三五”规划纲要》(以下简称《纲要》),明确了“十三五”时期会计改革与发展的目标和任务,绘就了我国从会计大国迈向会计强国梦的蓝图。《纲要》的指导思想与基本原则是:按照“五位一体”总体布局和“四个全面”战略布局,牢固树立和贯彻落实创新、协调、绿色、开放、共享的发展理念,全面加强会计法制建设、会计标准建设、会计人才队伍建设、会计服务市场建设和会计理论建设,进一步健全完善会计管理体制和机制,全面推动会计转型升级。坚持创新引领、坚持强化法治、坚持服务发展、坚持文化传承、坚持开放合作。
In the comprehensive deepening of reform has entered a crucial stage, China’s accounting reform exerted another force. Recently, the Ministry of Finance formally issued the “Outline for the Thirteenth Five-year Plan for Accounting Reform and Development” (hereinafter referred to as the “Outline”), clarifying the goals and tasks of accounting reform and development during the “13th Five-Year Plan” China’s blueprint for moving from an accounting country to an accounting country. The guiding ideology and basic principle of the “Outline” are: firmly establish and implement the development concept of innovation, coordination, greenness, openness and sharing in accordance with the “five in one” overall layout and the “four comprehensive” strategic layout, We will comprehensively strengthen the construction of accounting legal system, the construction of accounting standards, the building of accounting personnel, the construction of accounting service market and the construction of accounting theory, and further improve and perfect the accounting management system and mechanism to comprehensively promote the transformation and upgrading of accounting. Adhere to innovation and leadership, adhere to strengthen the rule of law, adhere to service development, adhere to cultural heritage, adhere to open cooperation.