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2014年煤炭会计分会工作的指导思想是:以邓小平理论、“三个代表”重要思想和科学发展观为指导,按照党的十八届三中全会和中央经济工作会议精神要求,结合煤炭企业实际深入实施《会计改革与发展“十二五”规划纲要》和《会计行业中长期人才发展规划(2010—2020年)》,进一步深化会计改革,推动会计事业持续稳定健康发展,更好地发挥会计在促进经济社会发展中的基础性作用。工作要点如下所述。1)深入开展煤炭企业财会制度改革研究。企
The guiding ideology for the 2014 branch of coal accounting is to follow the guidance of Deng Xiaoping Theory and the important thought of Three Represents and the scientific outlook on development in accordance with the requirements of the spirit of the Third Plenary Session of the 18th CPC Central Committee and the Central Economic Work Conference, The actual implementation of “Twelfth Five-year Plan” of “Accounting Reform and Development” and “Medium- and Long-term Talents Development Plan for the Accounting Industry (2010-2020)” further deepen the accounting reform and promote the sustained, steady and healthy development of the accounting business. Good account of accounting in promoting economic and social development in the basic role. The main points of work are as follows. 1) In-depth study of the reform of the accounting system of coal enterprises. Enterprise