“十三五”时期(2016年至2020年)是全面建成小康社会的决胜阶段,也是全面建成与社会主义市场经济相适应的会计体系的关键时期。为科学规划、全面指导未来五年我国会计改革与发展,更好地为经济社会发展和财政中心工作服务,财政部制定了《会计改革与发展“十三五”规划纲要》。《规划纲要》首先介绍了“十三五”时期会计改革与发展面 The “13th Five-Year Plan” (2016-2020) is the decisive stage for building a well-off society in an all-round manner and also a crucial period for the full establishment of an accounting system that is compatible with the socialist market economy. In order to scientifically plan and guide the reform and development of accounting in our country in the coming five years in an all-round way and better serve the work of economic and social development and the financial center, the Ministry of Finance has formulated the “Outline for Accounting Reform and Development” and the “13th Five-year Plan”. The Outline of the Plan first introduces the accounting reform and development during the 13th Five-Year Plan period