财政是社会经济稳定发展与社会经济管理的主要途径。推动会计改革成为财政制度、国家治理制度与治理能力完善的主要方法;是促进企业构建健全的企业制度、实现经济效益的安排。《会计改革与发展“十三五”规划纲要》对我国经济状态与财政工作进行分析,基于会计改革与发展角度,明确其任务与重要性,为现代化会计改革与发展奠定了基础。 Finance is the main way for the stable socio-economic development and social economic management. Promote the accounting reform has become the financial system, the state governance system and the ability to improve the governance of the main methods; is to promote enterprises to establish a sound enterprise system, to achieve economic benefits arrangements. Accounting Reform and Development The Outline of the Thirteenth Five-Year Plan provides an analysis of the economic status and financial work in our country. Based on the perspective of accounting reform and development, we have clearly defined its tasks and importance and laid the foundation for the reform and development of modern accounting.