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国务院有关部委,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,有关金融机构:为了贯彻执行《中华人民共和国会计法》和《企业财务会计报告条例》,规范金融企业的会计核算工作,提高会计信息质量,我部制定了《金融企业会计制度》,现予印发。《金融企业会计制度》自2002年1月1日起暂在上市的金融企业范围内实施。同时,也鼓励其他股份制金融企业实施《金融企业会计制度》。执行中有何问题,请及时函告我部。附件:金融企业会计制度
Relevant ministries and commissions under the State Council, the Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the Finance Bureau of the Xinjiang Production and Construction Corps, and relevant financial institutions: In order to implement the Accounting Law of the People’s Republic of China and the Regulations on Enterprise Financial and Accounting Reports, Financial enterprises accounting work to improve the quality of accounting information, the Ministry of Finance formulated a “financial business accounting system,” is now issued. The Financial Enterprise Accounting System has been in operation within the scope of listed financial enterprises since January 1, 2002. At the same time, other joint-stock financial enterprises are also encouraged to implement the “financial enterprise accounting system.” Any problems during implementation, please write to our department in time. Attachment: Financial Enterprise Accounting System