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2016年3月的第十二届全国人民代表大会第四次会议,表决通过了《关于国民经济和社会发展第十三个五年规划纲要》(下称“十三五”规划)。此时,我国经济正在向形态更高级、分工更复杂、结构更合理的阶段转变,经济发展进入新常态,增长方式从高速增长转向中高速增长,发展方式从高投入、高消耗的规模速度型转向科学化、精细化的质量效率型,经济发展动力从传统增长点转向新的增长点,经济结构从增量扩能为主转向调整存量、做优增量并举。会计是一门应用学科和一种管理活动,是经济社会发展的基础性工作,是进行决策、改善管理、提高效
The Fourth Meeting of the Twelfth National People’s Congress in March 2016 voted to adopt the Outline of the Thirteenth Five-Year Plan for National Economic and Social Development (hereinafter referred to as the “13th Five-Year Plan”). At this moment, the economy of our country is shifting to the stage of more advanced form, more complicated division of labor and more reasonable structure. The economic development has entered a new normal and the growth mode has shifted from high-speed growth to medium- and high-speed growth. The mode of development has shifted from the high-speed and high- Turn to scientific and meticulous quality and efficiency. The driving force for economic development shifted from the traditional growth point to a new growth point. The economic structure shifted from incremental expansion to stock adjustment, giving both advantages and quantity simultaneously. Accounting is an applied discipline and a management activity, which is the basic work of economic and social development, making decisions, improving management, improving efficiency