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为指导全国粮食企业认真贯彻执行《企业会计准则》和《小企业会计准则》,2014年编写组编辑出版了《粮食企业会计实务操作手册》(以下简称《手册》),国家粮食局规划财务司印发了《粮食企业执行会计准则有关粮油业务会计处理的规定》(以下简称《规定》)。《手册》出版和《规定》印发后,全国粮食企业认真贯彻执行,会计核算更加规范,会计信息质量明显提高,促进了全国粮食企业改革发展,更好地服务了粮食流通中心工作。
In order to guide the grain enterprises in the country to conscientiously implement the “Accounting Standards for Business Enterprises” and the “Accounting Standards for Small Enterprises”, the 2014 Compilation Group edited and published the Operation Manual for Accounting Practice of Grain Enterprises (hereinafter referred to as the “Manual”), the Planning and Finance Department of the State Grain Administration The Regulations on the Accounting Treatment of Grain and Oil Business by Grain Enterprises in Implementation of Accounting Standards (hereinafter referred to as the “Regulations”) were issued. After the publication of the “Handbook” and the promulgation of the “Provisions”, the grain enterprises in the country conscientiously implemented their policies, the accounting standards were more standardized, the quality of accounting information was significantly improved, the reform and development of grain enterprises across the country was promoted, and the work of grain distribution centers was better served.