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“十三五”时期是我国全面建成小康社会的攻坚时期,也是进一步深化会计改革与发展的关键时期。近日,财政部发布了《会计改革与发展“十三五”规划纲要》,这是指导未来五年我国会计改革与发展的纲领性文件,它确立了“十三五”时期会计改革与发展的指导思想、总体目标和任务措施,对于科学规划、全面指导未来五年我国会计改革与发展,更好地为经济社会发展和财政中心工作服务具有十分重要的意义。故此,财政部会计司从不同角度对《会计改革与发展“十三五”规划纲要》进行了全面、系统的解读,本刊特设“十三五”规划解读专栏分期予以刊发,以飨读者。
The “13th Five-Year Plan” period is a crucial period for our country to fully build a well-to-do society and a crucial period for further deepening accounting reform and development. Recently, the Ministry of Finance promulgated the “Outline of the 13th Five-Year Plan for Accounting Reform and Development”, which is a programmatic document that guides the accounting reform and development in the coming five years in China. It has established the “Accounting System for the Thirteenth Five-Year” period The guiding ideology, overall objectives and tasks of reform and development are of great significance to scientific planning, comprehensively guiding accounting reform and development in China in the next five years and better serving the work of economic and social development and financial center. Therefore, the accounting department of the Ministry of Finance conducted a comprehensive and systematic interpretation of the “Outline for Accounting Reform and Development” “13th Five-Year Plan” from different perspectives and published an issue titled “The 13th Five-Year Plan” Send to readers.