光阴如骏赶少年,本期杂志付梓之际,已到2013年的最后一个月。这一年,世界经济在调整中出现了积极变化,但动力仍显不足,影响经济复苏的不确定、不稳定因素依然较多;这一年,我国经济形势总体平稳,增速仍处于较高合理区间,结构调整出现积极变化,转型升级取得新的进展;这一年,十八届三中全会胜利召开,描绘了我国经济社会全面深化改革的新蓝图,在新的历史起点,将社会主义建设事业推进到新高度。会计改革发展与经济社会息息相关。在我国改革开放的历史进程中,会计行业做出了巨大贡献,对社会主义市场经济体制的建立和完善,对资本市场的培育发展,对优化 Time flies as a teenager, the issue of this issue of the magazine, has reached the last month of 2013. During the year, the world economy witnessed positive changes in the readjustment. However, the impetus was still insufficient. The uncertainties affecting the economic recovery and the unstable factors were still high. In the past year, the overall economic situation in our country remained stable with an ever-increasing growth rate In the year marked the victory of the Third Plenary Session of the 18th CPC Central Committee, drawing a new blueprint for the comprehensive and deepening economic and social reform in our country. Starting from a new historical starting point, socialism Construction to a new height. Accounting reform and development are closely related to the economy and society. In the historical process of China’s reform and opening up, the accounting profession has made tremendous contributions to the establishment and improvement of the socialist market economic system, the cultivation and development of the capital market, the optimization of