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为加强财务管理 ,进一步规范金融机构国债手续费财务核算办法 ,财政部以财金［２０００］７２号文件将有关问题规定如下 :一、根据现行金融保险企业财务制度的有关规定 ,按照规范金融保险企业财务管理的要求 ,国债手续费收入应列入金融机构的营业收入统一核算。上述金融机构 ,
In order to strengthen financial management and further standardize the financial accounting measures for the treasury bond fees of financial institutions, the Ministry of Finance stipulated the relevant issues as follows in the document Cai Jin [2000] No. 72: I. According to the relevant provisions of the current financial and insurance enterprise financial system, The requirements of enterprise financial management, treasury bond fee income should be included in the unified accounting of financial institutions operating income. The above financial institutions,