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去年底财政部发布了《政府会计准则——基本准则》(以下简称《基本准则》),自2017年1月1日起施行。《基本准则》的发布对于构建科学、规范、统一的政府会计标准体系具有重要的基础性作用,为我国政府会计标准体系的建立提供了概念基础和行动纲领。本文通过对基本准则的解读,对政府会计基本准则的创新点和实施建议进行探讨。
At the end of last year, the Ministry of Finance promulgated the “Government Accounting Standards - Basic Standards” (hereinafter referred to as the “Basic Standards”), which came into force on January 1, 2017. The issuance of the “Basic Principles” plays an important fundamental role in establishing a scientific, standardized and uniform government accounting standard system and provides the conceptual basis and program of action for the establishment of the government accounting standard system in our country. This article through the interpretation of the basic guidelines, the basic principles of government accounting innovation and implementation of the proposal to explore.