一、国内动态1、2012年1月9日,财政部下发了《财政部会计司2012年工作要点》(财会办[2012]1号)。文件从“不断完善会计法律法规体系,大力推动法规制度贯彻实施;宣传培训小企业会计准则,研究修订企业会计准则;深入贯彻实施会计人才规划,加快建设符合市场经济发展要求的会 I. Domestic News 1. On January 9, 2012, the Ministry of Finance issued the ”2012 Work Points of the Accounting Department of the Ministry of Finance“ (Caihui Office [2012] No. 1). From ”continuous improvement of accounting laws and regulations system, vigorously promote the implementation of laws and regulations; publicity and training of small business accounting standards, research and revision of accounting standards; thoroughly implement the accounting personnel planning, speed up the construction of market economy in line with the requirements of the meeting