财政部会计司司长刘玉廷在谈到会计改革和会计监管问题时,涉及到了“进一步完善和贯彻实施会计法规体系”、“严格会计人员管理制度”、“强化会计的行政监督”、“重视会计职业道德建设”、“积极开展会计理论研究”五个问题,本文是在此基础上的解析。 When talking about accounting reform and accounting supervision issues, Liu Yuting, director of the accounting department of the Ministry of Finance, referred to “further perfecting and implementing accounting rules and regulations,” “strict accounting personnel management system”, “strengthening administrative supervision of accounting” and “emphasizing accounting Professional ethics construction ”,“ actively carry out the accounting theory research ”five issues, this article is based on this analysis.