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新春佳节来临之际,财政部部长助理余蔚平发表的重要讲话,勾勒出未来中国会计改革与发展的任务:进一步推动企业会计准则与国际持续趋同,深度参与国际准则的制定,相应完善我国准则体系;推进管理会计体系建设;推进政府会计改革,研究建立政府会计标准和权责发生制的政府财务报告制度;继续完善并有效实施企业内部控制规范和行政事业单位内控规范;全面提升会计信息化水平;继续实施会计人才战略,建立和完善会计人才能力框架和评价体系;推动会计师事务所转型升级和注册会计师行业持续规范加快发展。
On the occasion of the Spring Festival approaching, Assistant Minister of Finance Yu Weiping delivered an important speech that outlined the tasks of accounting reform and development in the future: to further promote the continuous convergence of corporate accounting standards with the international community, deeply participate in the formulation of international norms, and improve China’s standards system accordingly; Promote the construction of management accounting system; promote government accounting reform, study the establishment of government accounting standards and accrual basis of government financial reporting system; continue to improve and effectively implement the internal control standards and administrative institutions of internal control norms; comprehensively enhance the level of accounting information; Continue to implement accounting personnel strategy, establish and improve accounting personnel ability framework and evaluation system; promote accounting firm restructuring and upgrading and CPA industry to continue to standardize and speed up the development.