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为了更好地发挥会计在经济社会发展中的基础性工程作用,使会计服务于中国经济的转型升级,2014年末,财政部制定发布了《关于全面推进管理会计体系建设的指导意见》,对管理会计体系建设作出了全面的部署。这是我国发布的首个管理会计体系建设指导规范,是我国管理会计体系建设的纲领性文件。为了更好地推进《指导意见》实施及加快管理会计体系建设的步伐,近期财政部还向全国发出了管理会计体系建设征文。这预示着我国管理会计体系建设春天的来临。
In order to give full play to the basic engineering role of accounting in economic and social development and to transform and upgrade accounting services in China’s economy, the Ministry of Finance formulated and promulgated the Guiding Opinions on Promoting the Construction of Management Accounting System in late 2014, The construction of accounting system made a comprehensive plan. This is the first guideline for the construction of management accounting system issued by our country and the programmatic document for the construction of our management accounting system. In order to better promote the implementation of the “Guiding Opinions” and speed up the pace of building a management accounting system, the Ministry of Finance recently issued an essay on the establishment of a management accounting system throughout the country. This indicates that the spring of our country’s management accounting system is coming.