《会计改革与发展“十二五”规划纲要》(以下简称《规划纲要》)明确提出要在“十二五”时期加强会计理论研究,为会计改革和发展提供理论支持;深化会计对外交流与合作,全面提升中国会计国际影响力;按照中央有关部署,扩大对港澳台会计合作的广度与深度。该项要求为未来一段时间会计理论研 “Accounting Reform and Development” Twelfth Five-Year “Plan” (hereinafter referred to as the “Plan”) clearly put forward in the “Twelve-Five ” period to strengthen the accounting theory to provide theoretical support for accounting reform and development; deepen Accounting exchanges and cooperation with foreign countries, comprehensively enhance the international influence of Chinese accounting; in accordance with the deployment of the Central Government, expanding the scope and depth of accounting cooperation in Hong Kong, Maucao. The requirement for the future period of accounting theory research