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为适应财政国库管理制度改革需要,进一步加强财政总预算会计管理基础工作,保障财政资金安全,财政部于近日印发了《财政总预算会计管理基础工作规定》(财库[2012]1号,以下简称《规定》)。日前,财政部有关负责人就《规定》的有关问题回答了本刊记者的提问。问:请简要介绍一下《规定》的出台背景。财政总预算会计管理是各级政府财政部门管理、核算、反映、监督各类财政性资金活动的一项重要基础性工作,也是加强财政“双基”建
In order to meet the needs of the reform of treasury management system, further strengthen the basic work of fiscal budget management, and ensure the safety of financial resources, the Ministry of Finance recently issued the Regulations on the Basic Accounting Management of Treasury Accounts (Cai Kuai [2012] No.1, Referred to as “rules”). Recently, the relevant person in charge of the Ministry of Finance answered questions about our correspondents on the relevant provisions of the “Provisions”. Q: Please briefly introduce the background of the “Regulations”. Financial Management of Budget Budgets Accounting is an important fundamental task of the financial departments at all levels of government in managing, accounting, reflecting and supervising various types of financial funds. It is also an important basic task of strengthening financial administration