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财会[2013]12号2013年5月30日为进一步加强和改进省级以下财政部门会计管理工作(包括市、县、区等财政部门会计管理工作,以下简称基层会计管理工作),提高基层会计管理水平,充分发挥会计职能作用,推动基层会计工作更好地服务经济社会发展,根据中央关于加强基层管理工作的有关规定和财政部关于提高财政管理科学化、规范化、信息化水平
Finance & Accounting [2013] No. 12 May 30, 2013 In order to further strengthen and improve the accounting management of the financial departments below the provincial level (including the accounting management of the financial departments in cities, counties and districts, hereinafter referred to as the grassroots accounting management) Management level, give full play to the role of accounting functions, and promote grass-roots accounting work to better serve the economic and social development, according to the Central Government on strengthening grassroots management of the relevant provisions and the Ministry of Finance on improving the scientific management of financial management, standardization, information level