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近日,为贯彻落实国家“十二五”规划的要求,财政部会计司、中国注册会计师协会分别发布了《会计改革与发展“十二五”规划纲要》(以下简称《纲要》)和《中国注册会计师行业发展规划(2011-2015年)》(以下简称《规划》)。《纲要》以科学发展为主题,以加快转变经济发展方式为主线,在总结“十一五”时期会计改革与发展基本情况、分析“十二五”时期会计改革与发展面临的形势的基础上,
Recently, in order to implement the requirements of the national “Twelfth Five-Year Plan”, the Accounting Department of the Ministry of Finance and the Chinese Institute of Certified Public Accountants respectively released the “Outline for the Twelfth Five-Year Plan for Accounting Reform and Development” (the “Outline” ) And “China Certified Public Accountants Industry Development Plan (2011-2015)” (hereinafter referred to as “Planning”). The Outline takes the theme of scientific development as the theme and accelerates the transformation of economic development as the main line. After summarizing the basic situation of accounting reform and development during the 11th Five-Year Plan and analyzing the problems faced by accounting reform and development during the 12th Five-Year Plan period On the basis of the situation,