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近日,为促进单位(包括企业和行政事业单位,下同)加强管理会计工作,提升内部管理水平,促进经济转型升级,根据《中华人民共和国会计法》、《财政部关于全面推进管理会计体系建设的指导意见》(以下简称《指导意见》)等,财政部印发了《管理会计基本指引》(财会〔2016〕10号,以下简称《基本指引》),总结提炼了管理会计的目标、原则、要素等内容,以指导单位管理会计实践。财政部会计司有关负责人就此接受了记者的采访。
Recently, in order to promote units (including enterprises and administrative units, the same below) to strengthen management and accounting work, enhance internal management, and promote economic restructuring and upgrading, according to “Accounting Law of the People’s Republic of China”, “Ministry of Finance on comprehensively promoting the management accounting system (Guidance Opinion) (the ”Guidance Opinion“) issued by the Ministry of Finance, the MOF issued the ”Basic Guidance for Management Accounting“ (CFA [2016] No. 10, hereinafter referred to as the ”Basic Guidance"), summarized and refined the objectives and principles of management accounting, Elements and other content to guide the unit management accounting practice. The responsible person of the accounting department of the Ministry of Finance accepted an interview with reporters.