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“十二五”时期(2011年至2015年)是全面建设小康社会的关键时期,是深化改革开放、加快转变经济发展方式的攻坚时期。根据《中共中央关于制定国民经济和社会发展第十二个五年规划的建议》、《中华人民共和国国民经济和社会发展第十二个五年规划纲要》和国家财政“十二五”时期的有关要求,制定《会计改革与发展“十二五”规划纲要》(以下简称《规划》),对于进一步深化会计改革,推动会计事业持续稳定健康发展,更好地发挥会计在促进经济社会发展中的基础性作用,具有十分重要的意义。
The 12th Five-Year Plan period (2011-2015) is a crucial period for building an overall well-to-do society and a crucial period for deepening reform and opening up and speeding up the transformation of economic development. According to the “Proposal of the CPC Central Committee on Formulating the 12th Five-Year Plan for National Economic and Social Development,” “The 12th Five-Year Plan for the National Economic and Social Development of the People’s Republic of China” and the “National 12th Five-Year Plan” (Hereinafter referred to as the “Plan”), which is of great significance to further deepen the accounting reform, promote the sustained, steady and healthy development of the accounting business, and give full play to the role of accounting in promoting The fundamental role of economic and social development is of great significance.