The tenth five-year plan period is a crucial period for China to move from building a well-off society in an all-round way to basically realizing socialist modernization. China's accounting reform and development, on the basis of successfully opening the road of transformation and upgrading during the Thirteenth Five-Year Plan period, began to enter a new stage characterized by transformation and integration, quality improvement and efficiency improvement during the Fourteenth Five-Year Plan period, which will play a more active role in the new journey of building a socialist modern country in an all-round way.

Focusing on the new requirements put forward by the Party Central Committee, the State Council and the Party Group of the Ministry of Finance for accounting work in the new period, it is an important task that the whole industry must complete in the next five years to comprehensively refine all the work measures of accounting reform and development and do a good job of implementation.

Recently, the Ministry of Finance officially issued the Outline of the 14th Five-year Accounting Reform and Development Plan (hereinafter referred to as the Outline), which made an overall plan for China's accounting reform and development in the next five years.

The construction of accounting integrity has been solidly promoted, and the accounting legal environment to ensure good governance is gradually taking shape. Second, around the high-quality development, the construction and implementation of the accounting and auditing standards system have achieved remarkable results. The system of government accounting standards has been basically completed and implemented smoothly; The high-quality construction and high-standard implementation of enterprise accounting standards promote each other.

Significance of the 14th Five-Year Plan;

By the end of 2020, the number of people with primary accounting professional and technical qualifications was 6.702 million, the number of people with intermediate qualifications was 2.4202 million, and the number of people with advanced qualifications was 205.7 million, increasing by 79.3%, 50.6% and 73. 1% respectively compared with the end of 20/5.

Deepen the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services" in the field of accounting auditing, continuously promote the transformation of accounting management, and fully stimulate the vitality of the accounting service market. According to the relevant arrangements of the CPC Central Committee and the State Council, the administrative license of accounting qualification, the examination and approval of accounting firm's securities and futures business qualification, the examination and approval of agency bookkeeping business and the establishment of branches of accounting firms will be cancelled.

Cooperate with the pilot work of full coverage of the reform of "separation of licenses" in the Pilot Free Trade Zone; Further strengthen the supervision of accounting firms, bookkeeping agencies and their employees after the event. Sixth, actively participate in the formulation of international accounting standards and the governance of international affairs. New breakthroughs have been made in the process of accounting internationalization, and China's voice and influence in international accounting affairs and rulemaking have been continuously improved.