2014年会计改革与管理工作的主要任务——财政部会计司2014年工作要点

发布时间：2018-01-29 08:52

本文关键词： 财政部会计司会计改革工作要点会计管理工作管理会计体系标准体系建设全面深化改革财税体制改革会计师事务所权责发生制 　出处：《财务与会计》2014年03期 　论文类型：期刊论文

【摘要】：正2014年是贯彻落实党的十八届三中全会精神,全面深化改革的起步之年,也是全面完成"十二五"规划的关键之年。党的十八届三中全会作出了关于全面深化改革若干重大问题的决定,提出了使市场在资源配置中起决定性作用、建立权责发生制的政府综合财务报告制度、建立集聚人才体制机制等一系列新思想、新论断、新举措,必将引领新一轮的会计改革,也将为会计行业的发展带来新的契机。2014年会计管理工作将贯彻落实党的十八届三中全会、中央经济工作会议和全国财政工作会议精神,坚持稳中求进的发展基调,着眼于完善现代市场体系、转变政府职能、深化财税体制改革等,扎实推进各项会计标准体系建设与实施、管理会计体系研究、政府会计改
[Abstract]:2014 is the beginning year of implementing the spirit of the third Plenary session of the 18 CPC Central Committee and deepening the reform in an all-round way. The third Plenary session of the 18 CPC Central Committee made a decision on deepening the reform in an all-round way and put forward that the market should play a decisive role in the allocation of resources. A series of new ideas, new judgments and new measures will lead to a new round of accounting reform, such as the establishment of the government comprehensive financial reporting system based on accrual and responsibility, and the establishment of a system mechanism for the agglomeration of talents. In 2014, accounting management will carry out the spirit of the third Plenary session of the 18 CPC Central Committee, the Central Economic work Conference and the National Financial work Conference. We should adhere to the development tone of pursuing progress in a steady way, focus on perfecting the modern market system, transforming government functions, deepening the reform of the fiscal and taxation system, and firmly promoting the construction and implementation of various accounting standards and the study of the management accounting system. Government accounting reform
【作者单位】：财政部会计司;
【分类号】：F233
【正文快照】： 2014年是贯彻落实党的十八届三中全会精神,全面深化改革的起步之年,也是全面完成“十二五”规划的关键之年。党的十八届三中全会作出了关于全面深化改革若干重大问题的决定,提出了使市场在资源配置中起决定性作用、建立权责发生制的政府综合财务报告制度、建立集聚人才体制机

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