“十三五”时期会计改革任务与会计理论研究

The Accounting Reform Task and Accounting Theory Research in the Thirteenth Five-Year Plan Period

《会计改革与发展"十三五"规划纲要》是未来五年我国会计改革和发展的行动纲领,全国会计工作者要以规划纲要为指引,把握好发展机遇,完成好改革任务,实现"建立健全与社会主义市场经济相适应的会计体系,基本实现会计工作法制化、信息化与现代化"的总体目标。会计理论研究要服从和服务于实现会计改革任务的需要,针对经济社会发展的具体问题开展理论创新,推动会计在促进经济社会发展中更好地发挥基础性作用,同时实现会计理论和会计学科自身的更好发展。

The Thirteenth Five-Year Plan for China's Accounting Reform and Development is the guide for China's accounting reform and development during the next five years.The whole accounting profession should work together under the guidance of the plan,grasp the development opportunities and fulfill the mission of accounting reform,aiming to achieving the overall goal of ' establishing and perfecting the accounting system adaptable to the socialist market economy,and further basically realizing of the legalization,informationization and modernization of accounting work'.The accounting theory research should serve for the accounting reform task,create innovative theory and methods to solve the specific issues in China's economic and social development,play a better fundamental role in contributing the economic and social development,and enable the accounting theory and discipline to achieve their own better development.