加快发展中国特色管理会计 促进我国经济转型升级  

Finance Minister Lou Jiwei Urges Accelerating the Development of Chinese Characterized Management Accounting to Promote Transition and Upgrading of Chinese Economy

作　　者：楼继伟[1] 

机构地区：[1]财政部

出　　处：《中国注册会计师》2014年第9期5-12,2-3,共8页The Chinese Certified Public Accountant

摘　　要：财政部部长楼继伟在"中国管理会计系列讲座"报告中,系统阐述了管理会计的发展历史和职能作用,客观评价了管理会计在我国发展现状和存在问题,明确提出了加快发展中国特色管理会计的目标、任务和要求。即争取在3-5年内建立起与我国社会主义市场经济体制相适应的管理会计体系,在全国培养出一批管理会计师,推动加快管理会计人才能力框架、资格认证制度和评价体系等方面的建设;通过5-10年的努力,基本形成中国特色管理会计理论体系,基本建成管理会计指引体系。During his report in 'Lectures on Chinese Management Accounting',Mr.Lou Jiwei,Minister of Finance,systematically expounds the history and functions of management accounting,objectively evaluates the current developing status and problem of management accounting in China,and puts forward clearly the aim,task and requirement of accelerating the development of Chinese characteristic management accounting,which is endeavor to establish the management accounting system that fits the socialist market economy mechanism in China within3-5 years,develop a number of management accountants nationwide,and promote accelerating construction of competence framework,qualification authentication system,and evaluation system of management accounting talent;to basically form Chinese characteristic management accounting theory system,and establish management accounting guidance system with efforts in 5-10 years.

关 键 词：管理会计 特色管理 会计理论体系 会计的目标 资格认证制度 能力框架 中国特色 会计师职业 财务会计 企业合作 

分 类 号：F234.3[经济管理—会计学]