论文部分内容阅读
为适应公共财政改革和行政单位财务管理改革的需要,进一步规范行政单位会计核算,财政部近日修订发布(《行政单位会计制度》(财库[2013]218号,以下简称《制度》),规定自2014年1月1日起全面施行。日前,财政部国库司有关负责人就修订发布《制度》的有关问题回答了记者的提问。问:请介绍修订《制度》的背景。答:原《制度》是1998年颁布实施的,对规范行政单位会计核算,加强行政单位财务管理发挥了重要作用。随着公共财政体系建立健全和
In order to meet the need of public finance reform and financial management reform of administrative units, the accounting standards of administrative units should be further standardized, and the Ministry of Finance recently revised and promulgated the “Accounting System of Administrative Units” (Cai Kuai [2013] No. 218, hereinafter referred to as “the system”), Since January 1, 2014 has been fully implemented.Recently, the Treasury Department responsible person on the revision of the “system” to answer questions from reporters.Q: Please introduce the background to amend the “system.” A: The original “ System ”promulgated and implemented in 1998 has played an important role in standardizing the accounting of administrative units and strengthening the financial management of administrative units .With the establishment of a sound public financial system and