当前,我国经济社会已进入全面建成小康社会的决定性阶段,同时世界经济进入增速减缓、结构转型、竞争加剧的时期,我国面临前所未有的发展机遇和风险挑战。会计工作是经济工作的基础,是经济工作的重要组成部分。改革开放以来,我国在建立和完善社会主义市场经济体制的历程中,会计工作围绕服务经济和财政工作大局,不断完善会计管理体制和机制,健全会计法规制度,加强会计人才培养,探索构建中国特色的会计理论体系,有力支持了经济和社会的发展。然而,长期 At present, our country’s economy and society have entered the decisive stage of building a well-off society in an all-round way. At the same time, the world economy has entered a period of slowdown in economic growth, structural transformation and intensified competition. China faces unprecedented opportunities for development and risk challenges. Accounting work is the foundation of economic work and is an important part of economic work. Since the reform and opening up, in the course of establishing and perfecting the socialist market economic system in our country, the accounting work has continuously improved the accounting management system and mechanism, perfected the accounting rules and regulations, strengthened the accounting personnel training and exploring the construction of Chinese characteristics The accounting theory system has strongly supported the economic and social development. However, long-term