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《政府会计准则——基本准则》已经财政部部务会议审议通过,现予公布,自2017年1月1日起施行。部长:楼继伟2015年10月23日政府会计准则——基本准则第一章总则第一条为了规范政府的会计核算,保证会计信息质量,根据《中华人民共和国会计法》、《中华人民共和国预算法》和其他有关法律、行政法规,制定本准则。第二条本准则适用于各级政府、各部门、各单位(以下统称政府会计主体)。前款所称各部门、各单位是指与本级政府财政部门直接或者间接发生预算拨款关系的国家机关、军队、政党组织、社会团
The “Government Accounting Standards - Basic Guidelines” has been reviewed and passed by the Ministry of Finance (MOF) Departmental Affairs Meeting and will be promulgated on January 1, 2017. Minister: Lou Jiwei 23 October 2015 Government Accounting Standards - Basic Principles Chapter I General Provisions Article 1 In order to regulate the government’s accounting and guarantee the quality of accounting information, according to the Accounting Law of the People’s Republic of China, the People’s Republic of China Budget Law "and other relevant laws and administrative regulations, the development of these guidelines. Article 2 This standard applies to all levels of government, departments and units (hereinafter collectively referred to as government accounting entities). The various departments and units referred to in the preceding paragraph refer to the state organs, the armed forces, the party organizations and the social groups that directly or indirectly make budgetary appropriations with the financial departments at the corresponding levels