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Summary. Through the preparation of the "14th Five-Year Plan for Accounting Reform and Development", echoing (), we will take the initiative to integrate accounting work into the overall work of the financial center to think and plan.
a.Accounting Law of the People's Republic of China
b.The 14th Five-Year Plan for Finance
c."Proposal of the Communist Party of China on Formulating the 14th Five-Year Plan for National Economic and Social Development and the Long-Range Objectives for the Year 2035".
d.Certified Public Accountant of the People's Republic of China
Correct answer: B
Through the preparation of the "Outline of the 14th Five-Year Plan for Accounting Reform and Development", echoing (), take the initiative to integrate accounting work +
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Through the preparation of the "14th Five-Year Plan for Accounting Reform and Development", echoing (), we will take the initiative to integrate accounting work into the overall work of the financial center to think and plan. a."Accounting Law of the People's Republic of China Imitation Transport Bureau Reserve" b
The 14th Five-Year Plan for Finance" c"Proposal of the Communist Party of China on Formulating the 14th Five-Year Plan for National Economic and Social Development and the Long-term Objectives for the Second O 35 Year" d"Certified Public Accountants of the People's Republic of China" Correct answer:
b. The "14th Five-Year Plan" for accounting reform and development focuses on four key points, namely, firmly grasping the "two key points" in the formulation and implementation of accounting and auditing standards, and ensuring that the "two managements" are carried out in a simple manner, and the "two supports" of legalization and digitalization are continuously strengthened, and the accounting function is "expanded internally and externally".
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Hello! What are the basic principles of the 13th Five-Year Plan for Accounting Reform and Development? First, innovation and development.
The plenary session proposed that to adhere to innovation and development, we must put innovation at the core of the overall national development, and continuously promote innovation in theory, system, scientific and technological innovation, cultural innovation and other aspects. The 18th National Congress of the Communist Party of China on Innovation and Development proposed that the innovation-driven development strategy should be implemented. Innovation-driven is the requirement of the scientific concept of development and the transformation of the mode of economic development.
Only through innovation-driven can China's economy grow from big to strong. If it is said that the 18th National Congress of the Communist Party of China has promoted the innovation-driven development strategy to a national strategy.
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2.The "14th Five-Year Plan for Accounting Reform and Development" proposes that in the face of new situations, new questions, new challenges and new opportunities that may arise during the "14th Five-Year Plan" period, the fighting skin requires accountants to continue (). a.
Accelerate the transformation bPromote the integration of business and financeImprove the quality of d
Innovation management. The "14th Five-Year Plan" for Accounting Reform and Development proposes that in the face of the new situations, new problems, new challenges and new opportunities that may emerge during the "14th Five-Year Plan" period, accountants are required to continue to accelerate their transformation and improve their quality.
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Summary. The more the economy develops, the more important accounting becomes. Accounting standards for business enterprises are the basic basis for enterprises to carry out accounting activities and generate accounting information, are the common business rules and technical language of international and domestic capital markets, and are an important part of the national unified accounting system.
The construction and implementation of the enterprise accounting standard system is related to the accurate measurement and true reflection of the results of enterprise business activities, directly affects the quality of accounting information generated and provided by enterprises, and has an important and far-reaching impact on improving the operation mechanism of market economy, guiding the rational allocation of social resources, and protecting the interests of investors and the public.
The 14th Five-Year Plan for Accounting Reform and Development proposes to continue to give full play to the accounting standards for enterprises with the participation of multiple parties.
Hello, dear. The 14th Five-Year Plan for Accounting Reform and Development proposes to continue to give full play to the construction and implementation of the accounting standard system for business enterprises and other multi-party participation in the accounting standards for enterprises.
The more the economy develops, the more important accounting becomes. Accounting standards for business enterprises are the basic basis for enterprises to carry out accounting activities and generate accounting information, are the common business rules and technical language of international and domestic capital markets, and are an important part of the national unified accounting system. The construction and implementation of the enterprise accounting standard system is related to the accurate measurement and true reflection of the results of enterprise business activities, directly affects the quality of accounting information generated and provided by enterprises, and has an important and far-reaching impact on improving the operation mechanism of market economy, guiding the rational allocation of social resources, and protecting the interests of investors and the public.
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Basic principles. 1. Adhere to innovation and leadership. Innovation is the source and driving force of accounting reform and development.
The accounting profession must continue to promote institutional innovation, mechanism innovation and theoretical innovation, update the concept of development, eliminate institutional obstacles, solve work problems, and provide continuous impetus for accounting reform and development.
II. Persist in strengthening the rule of law. The rule of law is a reliable guarantee for accounting reform and development.
The accounting profession must, in accordance with the requirements of scientific and democratic legislation, apply the rule of law thinking and methods, strengthen the construction of accounting laws and regulations, bring accounting work into the track of rule of law, promote accounting reform and development in accordance with the law, and form a good atmosphere in which there are laws to be followed, law enforcement must be strict, and violations must be prosecuted.
3. Adhere to service development. Highlighting the concept of service is an inevitable requirement of accounting work.
The accounting industry must closely focus on the overall layout of the "five-in-one" and the "four comprehensive" strategic layout, strengthen the service concept, innovate the service mode, strive to serve the economic and social development and the work of the financial center, serve the market entities and the majority of accounting personnel, transform and upgrade in the service, and continuously improve the service efficiency.
Fourth, adhere to cultural inheritance. Inheriting and carrying forward the traditional accounting culture is an inherent requirement for promoting accounting reform and development.
The accounting profession must adhere to the self-confidence in the path of socialism with Chinese characteristics, theoretical self-confidence, institutional self-confidence and cultural self-confidence, recognize and respect the traditional culture and traditional ideological value system of China's accounting industry, correctly handle the relationship between inheritance and development, reference and innovation, convergence and interaction, and effectively improve the competitive soft power of China's accounting industry.
5. Adhere to openness and cooperation. Opening up and cooperation is the only way for accounting reform and development.
The accounting profession must establish the concept of open development and win-win cooperation, take safeguarding national interests and promoting the development of the accounting industry as the starting point, adhere to the strategy of international convergence of enterprise accounting standards, actively participate in the governance reform of international accounting organizations, promote the orderly opening of the accounting service market, deepen international exchanges and cooperation in accounting, and continuously improve the international discourse power and influence of China's accounting in the process of opening up and cooperation.
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The Ministry of Finance issued the "13th Five-Year Plan for the Reform of Management and Accounting to Prosper".
On October 8, 2016, the Ministry of Finance promulgated the "Report on the Preparatory Outline for the Thirteenth Five-Year Plan for the Reform of Hu Yan's Management and Accounting Reform" (Cai Hui [2016] No. 19).
In order to implement the energy of the Fifth Plenary Session of the 18th Central Committee of the Communist Party of China, in accordance with the relevant demands of the "Preparatory Outline for the 13th Five-Year Plan for the Economic and Social Prosperity of the Chinese Masses and the Bangbang People" and the "Preparations for the 13th Five-Year Plan of the State Finance", the Ministry of Finance has formulated the "Preparatory Outline for the Reform of the Management and Accounting of the 13th Five-Year Plan" (hereinafter referred to as the "Preparatory Outline").
The financial department of each Changda level and the relevant competent department of the center should have a deep view of the profound meaning of the promulgation of the "Preparatory Outline", construct the guiding ideas, basic principles, overall purpose and working methods of the "Preparatory Outline" and vigorously disseminate it, and exchange the exemplary taste, dry methods and efficacy, so as to create an outstanding atmosphere and a favorable premise for the creation of further consolidation of the management and accounting disposal and the in-depth management and accounting reform. It is necessary to consolidate the structural protection of the name of the "Preparatory Outline", carefully run through the original region and the original part of the name, step up the formulation of the "Preparatory Outline" name plan, and take the initiative to downgrade the relevant Shen Da strategic measures. It is necessary to create a monitoring and inspection system, to follow up and comprehend and urge the review of the famous application scenarios of the "Preparatory Outline", and to adopt effective methods on time for the new scenarios and new topics created in the process of famous implementation, so as to ensure that the target work and strategic methods of the "Preparatory Outline" are reduced to the name and win the timeliness.
All regions and parts in the "Preparatory Outline" of the famous Shi plan and the famous shop scenario, please report to the Finance Department on time.
Appendix: Preparatory outline for the 13th Five-Year Plan for the reform of management and accounting.
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