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国务院有关部委(贷款办),各省、自治区、直辖市、计划单列市财政厅(局),中国农业银行,中国光大银行:为了加强世界银行(以下简称“世行”)贷款项目的会计核算工作,强化贷款项目管理,我们根据《国有建设单位会计制度》等有关规定和世行贷款财务管理系统及审计指南的要求,制订了《世界银行贷款项目会计核算办法》(以下简称《办法》)。本《办法》是使用世行贷款的基本建设项目单位执行《国有建设单位会计制度》的实施细则。现将本《办法》印发给你们,请遵照执行。附件:世界银行贷款项目会计核算办法
Relevant ministries and commissions under the State Council (loan office), the Finance Bureau (bureau) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Agricultural Bank of China and China Everbright Bank: In order to strengthen the accounting of World Bank loan projects Work and strengthen the management of loan projects, we formulated the “Accounting Measures for World Bank Loan Projects” (hereinafter referred to as the “Measures”) according to the relevant provisions of the Accounting System for State-Owned Construction Units and the requirements of the World Bank loan financial management system and audit guidelines. . The “Measures” are the implementation details of the implementation of the “Accounting System for State-owned Construction Units” by the capital construction project entities that use World Bank loans. Now that the “Measures” have been issued to you, please follow the instructions. Attachment: Accounting Methods of World Bank Loan Project