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2012年2月7日,财政部发布了第68号部令《事业单位财务规则》。本次发布的《事业单位财务规则》是根据《国务院关于〈事业单位财务规则〉的批复》(国函[1996]81号)的规定,对原《事业单位财务规则》进行的修订。修订后的《事业单位财务规则》自2012年4月1日起施行。原《事业单位财务规则》是1996年10月5日经国务院批准,由财政部发布,自1997年1月1日起施行的。《事业单位财务规则》实施以来,对于规范事业单位的财务行为,加强事业单位财务管理,促进各项社会事业健康发展,发挥了
February 7, 2012, the Ministry of Finance issued No. 68 Decree “Institutional Financial Rules.” The promulgated “Financial Rules for Institutions” is an amendment to the original “Financial Rules of Institutions” in accordance with the “Reply of the State Council on the Financial Rules of Institutions” (Guohan [1996] No. 81). The revised “Institutional Financial Rules” from April 1, 2012 will come into effect. The original “Financial Rules of Institutions” was approved by the State Council on October 5, 1996, promulgated by the Ministry of Finance and implemented since January 1, 1997. Since the implementation of the “Financial Rules of Public Institutions”, it has played an important role in regulating the financial behavior of public institutions, strengthening the financial management of public institutions, and promoting the sound development of various social undertakings