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财会[2012]22号中共中央直属机关事务管理局,铁道部、国务院机关事务管理局,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:为了进一步规范事业单位的会计核算,提高会计信息质量,根据《中华人民共和国会计法》、《事业单位会计准则》和《事业单位财务规则》,我部对《事业单位会计制度》(财预字﹝1997﹞288号)进行了修订。现将修订后的《事业单位会计制度》印发给你们,自2013年1月1日起施行。执行中有何问题,请及时反馈我部。
[2012] No.22 Directly under the Central Government Authority, Ministry of Railways, State Council Authority, Provinces, autonomous regions, municipalities directly under the Central Government, separately listed cities of Finance Bureau (Bureau), Xinjiang Production and Construction Corps Finance Bureau: In order to further standardize institutions (Accounting Preliminary Interpretation (1997) No.288 (1997) of the Accounting System of Public Institutions in accordance with the Accounting Law of the People’s Republic of China, the Accounting Standards for Institutions and the Financial Rules for Institutions, ) Was revised. Now the revised “Institutional Accounting System” will be issued to you, effective January 1, 2013. What are the implementation problems, please feedback my department.