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财库〔2015〕205号各省、自治区、直辖市、计划单列市财政厅(局):修订后的《财政总预算会计制度》(财库﹝2015﹞192号,以下简称新制度)自2016年1月1日起施行。为了确保新旧制度顺利衔接、平稳过渡,促进新制度的有效贯彻实施,我部制定了《新旧财政总预算会计制度有关衔接问题的处理规定》,现印发给你们,请遵照执行。执行中有何问题,请及时反馈我部。
Finance Bureau (Bureau) of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and Cities with Separate Plans in Scheduled Financed Banks (2015) No.205: The revised “Financial General Budget Accounting System” (Cai Kuai [2015] No. 192, hereinafter referred to as the “new system” March 1 will come into force. In order to ensure the smooth transition of old and new systems, smooth transition and promote the effective implementation of the new system, the Ministry of Finance formulated the “Provisions on the Handling of Cohesion Issues in the Accounting System for Both New and Old Financial Budgets”, which are hereby issued to you for implementation. What are the implementation problems, please feedback my department.