论文部分内容阅读
近日,财政部印发了《管理会计基本指引》(财会[2016]10号,以下简称《基本指引》),财政部会计司有关负责人就此接受了记者的采访。问:《基本指引》的发布具有什么重要意义?答:《基本指引》是我国管理会计发展进程中的重要文件,其制定发布具有重要意义。一是有利于加强管理会计指引体系建设。《财政部关于全面推进管理会计体系建设的指导意见》明确了推进管理会计体系建设的“4+1”体系,即,理论体系建设、指引体系建设、人才队伍建设、信息系统建设加咨询服务市场建设。
Recently, the Ministry of Finance issued the “Basic Guide for Management Accounting” (Cai Kuai [2016] No. 10, hereinafter referred to as the “Basic Guide”), and the responsible person of the Accounting Department of the Ministry of Finance accepted an interview with reporters thereon. Q: What is the significance of the publication of the “Basic Guidelines?” A: The “Basic Guidelines” are important documents in the process of China’s management accounting development. It is of great significance to formulate and publish such guidelines. One is conducive to strengthening the management accounting guidelines system. The “Guiding Opinions of the Ministry of Finance on Promoting the Construction of Management Accounting System” clearly defines the “4 + 1” system of promoting the construction of management accounting system, that is, the construction of theoretical system, the construction of guiding system, the building of qualified personnel, the construction of information system and consultation Service market construction.