“创新、协调、绿色、开放、共享”五大发展理念是“十三五”期间我国发展思路、方向和方式的思想引领,对经济社会发展具有纲领性的指导意义。财政部发布的《会计改革与发展“十三五”规划纲要》(下称《规划纲要》)充分贯彻了五大发展理念,为我国深化财会改革、切实发挥管理职能指明了方向与途径。一、时代呼唤企业财务管理角色的转变 The five major development concepts of “innovation, coordination, greenness, openness and sharing” are the guiding ideology of China’s development train of thought, direction and mode during the “13th Five-Year Plan” and have a guiding significance for the economic and social development. The Outline of the 13th Five-Year Plan for Accounting Reform and Development issued by the Ministry of Finance (hereinafter referred to as the Outline of the Plan) fully implemented the five major development concepts and pointed out the direction and channels for China to deepen its accounting reform and effectively develop its management functions. First, the era calls for changes in the role of corporate financial management