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2015年10月23日,《政府会计准则—基本准则》(以下简称《基本准则》)发布,并将于2017年1月1日实施。这是近十年来,政府会计主管部门及政府会计理论界、实务界研究论证的重大成果,意义深远,影响巨大。《基本准则》立足我国政府会计领域的改革需要,吸收企业会计准则的精髓,借鉴国际政府会计“概念框架”的先进经验,科学创新,制定出台。行政事业单位作为《基本准则》适用范围的组成部分,《基本准则》的颁布实施必定给其财务管理带来深远的影响。本文对就此所产生的影响进行了分析。
October 23, 2015, “Government Accounting Standards - Basic Guidelines” (hereinafter referred to as the “Basic Guidelines”) released, and will be January 1, 2017 implementation. This is a major achievement of the research and demonstration of government accounting departments and government accounting theory circles and practical circles in the past decade. It has far-reaching significance and great influence. The Basic Principles are based on the reform needs of the government accounting field in our country, absorb the essence of the Accounting Standards for Business Enterprises, learn from the advanced experience of international government accounting and the “conceptual framework”, and make scientific innovations. As an integral part of the scope of application of the “Basic Guideline”, the promulgation and implementation of the “Basic Guideline” must have far-reaching impact on its financial management. This article analyzes the impact of this.