《会计改革与发展“十二五”规划纲要》(以下简称《规划》)提出要在“十二五”期间完善企业会计标准体系,持续提升企业会计标准体系的执行力和实施效果,对企业会计标准的制定和实施都提出了明确的目标和任务。这是一项对我国企业改革、资本市场完善和国民经济发展具有重要意义和深远影响的系统性规划。一、完善并实施企业会计标准体系的重要意义 The “Accounting Reform and Development” Twelfth Five-Year “Plan” (hereinafter referred to as the “Plan”) proposed that during the “Twelfth Five-Year” period, improve the standard system of corporate accounting, and continue to enhance the implementation of enterprise accounting standards system and implementation Effect, the establishment and implementation of corporate accounting standards have put forward specific goals and tasks. This is a systematic plan that has an important and far-reaching impact on the reform of our enterprises, the improvement of the capital market and the development of the national economy. First, improve and implement the importance of enterprise accounting standards system