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财库〔2015〕192号2015年10月10日各省、自治区、直辖市、计划单列市财政厅(局):为了进一步规范各级政府财政总预算会计核算,提高会计信息质量,充分发挥总预算会计的职能作用,根据《中华人民共和国会计法》、《中华人民共和国预算法》和其他有关法律法规,我部对《财政
Finance Bureau [2015] No.192 October 10, 2015 Finance Bureau (Bureau) of Provinces, Autonomous Regions, Municipalities and Regions with Separate Plans: In order to further standardize the general budget accounting of all levels of government, improve the quality of accounting information and give full play to the total budget accounting According to the “Accounting Law of the People’s Republic of China”, “Budget Law of the People’s Republic of China” and other relevant laws and regulations, the Ministry of Finance