一、当前及今后一个时期会计管理工作面临的形势和主要任务党的十八届三中全会对我国全面深化改革进行了总体部署,明确了深化财税体制改革的目标和任务,也对会计工作提出了具体的改革要求,如:要加快建立国家统一的经济核算制度,编制全国和地方资产负债表;建立跨年度预算平衡机制,建立权责发生制的政府综合财务报告制度;建立规范合理的中央和地方政府 I. Situation and Major Tasks Facing Accounting Management at Present and in the Next Period The Third Plenary Session of the 18th CPC Central Committee made overall plans for deepening the overall reform of our country and clarified the objectives and tasks for deepening the reform of the fiscal and taxation system. The specific reform requirements, such as: to speed up the establishment of a unified national economic accounting system, the preparation of national and local balance sheets; the establishment of cross-year budget balance mechanism, the establishment of accrual basis of the government’s comprehensive financial reporting system; to establish a standardized and reasonable central and Local government