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财政部于2014年发布了《关于全面推进管理会计体系建设的指导意见》,此举有助于建立现代财政制度、提升单位治理水平、树立现代治理理念,进而推进国家治理体系和治理能力的现代化。我国在经历了三十多年的改革开放和经济建设高速发展后,进入了经济社会转型的历史新时期。为了实现可持续的稳定发展,需要国家治理体系和国家治理能力的现代化。2013年《中共中央关于全面深化改革若干重大问题的决定》提出,全面深化改革的总目标是“完善和发展中国特色社会主义制度,推进国家治理体系和治理能力的现代化”。在此背景下,财政部于
In 2014, the Ministry of Finance issued Guiding Opinions on Promoting the Building of a Management Accounting System in an all-round way. This measure helps to establish a modern financial system, enhance the level of corporate governance, establish the concept of modern governance and further promote the modernization of the state governing system and governance capacity . After 30 years of reform and opening up and rapid economic development, our country has entered a new historical period of economic and social transformation. In order to achieve sustainable and stable development, the modernization of state governance and national governance needs to be achieved. The 2013 Decision of the Central Committee of the Communist Party of China on Several Important Issues concerning the Overall Deepening of the Reform put forward that the overall goal of deepening the overall reform is “to perfect and develop the socialist system with Chinese characteristics and to promote the modernization of the state governing system and governance capabilities.” In this context, the Ministry of Finance in