發(fā)布時(shí)間：2018-03-30 14:48

  本文選題：財(cái)政部　切入點(diǎn)：有關(guān)　出處：《財(cái)務(wù)與會(huì)計(jì)》2013年02期

【摘要】：正為了進(jìn)一步規(guī)范事業(yè)單位會(huì)計(jì)核算工作,財(cái)政部對(duì)《事業(yè)單位會(huì)計(jì)準(zhǔn)則(試行)》(財(cái)預(yù)字[1997]286號(hào))進(jìn)行了修訂,以財(cái)政部令第72號(hào)發(fā)布了《事業(yè)單位會(huì)計(jì)準(zhǔn)則》(以下簡(jiǎn)稱新《會(huì)計(jì)準(zhǔn)則》),于2013年1月1日起施行。近日,財(cái)政部有關(guān)負(fù)責(zé)人就《會(huì)計(jì)準(zhǔn)則》修訂回答了記者提問(wèn)。問(wèn):修訂《會(huì)計(jì)準(zhǔn)則》的背景是什么?答:《會(huì)計(jì)準(zhǔn)則》自1997年發(fā)布實(shí)施以來(lái),對(duì)規(guī)范事業(yè)單
[Abstract]:In order to further standardize the accounting and accounting work of public institutions, the Ministry of Finance has revised the Accounting Standards for institutions (trial) > (Financial Budget [1997] 286). The Accounting Standards for institutions (hereinafter referred to as the New Accounting Standards) were promulgated by decree No. 72 of the Ministry of Finance, which came into effect on January 1, 2013. The responsible person of the Ministry of Finance answered a reporter's question on the revision of the Accounting Standards. A: since 1997, the Accounting Standards have been issued and implemented.
【分類號(hào)】：F810.6
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本文編號(hào)：1686391