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管理会计体系的建设恰恰有利于推动经济转型升级、转变发展模式,促进市场资源的有效配置。《中国总会计师》:您认为管理会计体系建设有何重大意义?刘建葆:从宏观上来看,管理会计体系的建设是市场经济发展的必然需求,特别是十八届三中全会以来做出全面深化改革的重大决定,中国经济的发展目标发展战略都实现了大的转型。管理会计体系的建设也恰恰有利于推动经
The construction of management accounting system is precisely conducive to promoting economic restructuring and upgrading, changing the mode of development, and promoting the effective allocation of market resources. “China Chief Accountant”: In your opinion, what is the significance of building a management accounting system? Liu Jianbao: From a macro point of view, the construction of a management accounting system is an inevitable demand for the development of a market economy, especially since the Third Plenary Session of the 18th CPC Central Committee The major reform decision and the development strategy of China’s economic development have all achieved a major transformation. The construction of management accounting system is also precisely conducive to promoting the economy