论文部分内容阅读
2014年,财政部大力号召、全面推进管理会计体系建设,转型财务职能,加快培养管理会计人才。今年11月14日,财政部正式发布了《关于全面推进管理会计体系建设的指导意见》(以下简称《指导意见》),提出构建中国管理会计“4+1”标准体系。在我国改革开放建立和完善社会主义市场经济体制的进程中,我国会计改革与发展取得显著成绩:会计准则、内部控制规范、会计信息化等会计标准体系基本建成,并正在持续平稳地有效实施;会计人才队伍建设取得显著成效;注册会计师行业蓬勃发展;
In 2014, the Ministry of Finance vigorously called for and comprehensively promoted the construction of the management accounting system, transformed the financial functions and accelerated the training of management accounting personnel. On November 14 this year, the Ministry of Finance officially promulgated the Guiding Opinion on the Overall Promotion of Management Accounting System Construction (hereinafter referred to as the Guiding Opinion) and proposed the establishment of a standard system of “4 + 1” management accounting in China. In the course of establishing and perfecting the socialist market economic system during the reform and opening up in our country, remarkable progress has been made in accounting reform and development in our country: the accounting standards system of accounting standards, internal control standards and accounting information has basically been completed and is being implemented smoothly and steadily; Significant achievements have been made in the construction of accounting personnel; the CPA profession has boomed;