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的新思想、新论断、新举措,这为会计行业的发展带来新的契机,也引领了2014年的会计改革进程。 2014 is the starting year for implementing the spirit of the Third Plenary Session of the 18th CPC Central Committee and deepening the reform in an all-round way, and it is also a crucial year for the full implementation of the 12th Five-year Plan. The Third Plenary Session of the 18th CPC Central Committee has made the decision on several major issues concerning the overall deepening of the reform and put forward the comprehensive government financial reporting system that enables the market to play a decisive role in the allocation of resources and the establishment of an accrual basis for the establishment of institutional mechanisms for the accumulation of personnel A series of new ideas, new assertions and new measures have brought new opportunities for the development of the accounting profession and led the process of accounting reform in 2014.