發(fā)布時間：2018-03-30 14:48

  本文選題：財政部　切入點：有關(guān)　出處：《財務(wù)與會計》2013年02期

【摘要】：正為了進一步規(guī)范事業(yè)單位會計核算工作,財政部對《事業(yè)單位會計準則(試行)》(財預(yù)字[1997]286號)進行了修訂,以財政部令第72號發(fā)布了《事業(yè)單位會計準則》(以下簡稱新《會計準則》),于2013年1月1日起施行。近日,財政部有關(guān)負責人就《會計準則》修訂回答了記者提問。問:修訂《會計準則》的背景是什么?答:《會計準則》自1997年發(fā)布實施以來,對規(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】：F810.6
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本文編號：1686391