<正>【編者按】經(jīng)濟(jì)越發(fā)展,會(huì)計(jì)越重要。企業(yè)會(huì)計(jì)準(zhǔn)則作為我國(guó)會(huì)計(jì)工作的基本準(zhǔn)則,對(duì)于加強(qiáng)和規(guī)范企業(yè)會(huì)計(jì)行為,提高企業(yè)經(jīng)營(yíng)管理水平和會(huì)計(jì)規(guī)范處理,促進(jìn)企業(yè)可持續(xù)發(fā)展具有重大指導(dǎo)作用。《會(huì)計(jì)改革與發(fā)展"十三五"規(guī)劃綱要》明確提出將對(duì)企業(yè)會(huì)計(jì)準(zhǔn)則體系進(jìn)一步完善并有效實(shí)施,與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則持續(xù)趨同。在這一背景之下,我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則的修訂與完善將是一個(gè)動(dòng)態(tài)的過(guò)程,企業(yè)財(cái)務(wù)人員對(duì)會(huì)計(jì)準(zhǔn)

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