政府会计准则——基本准则在司法行政单位的应用
发布时间：2019-01-23 09:47
【摘要】：财政部于2015年10月23日发布了《政府会计准则—基本准则》(以下简称《基本准则》)。与现行会计制度相对比,新发布的准则更加务实,立足相关会计领域上层建筑改革的需要,吸取企业会计实务的经验;同时,借鉴国外政府先进工作成果,做到科学适用。本文仅分析《基本准则》对司法行政单位系统财务核算的影响及具体应用。
[Abstract]:The Ministry of Finance issued the Government Accounting Standards-basic Standards on October 23, 2015 (hereinafter referred to as basic Standards). Compared with the current accounting system, the newly issued standards are more pragmatic, based on the needs of the superstructure reform in the related accounting field, and absorb the experience of the accounting practice of the enterprises; at the same time, the advanced work results of foreign governments can be used for reference so as to be scientifically applicable. This paper only analyzes the impact of basic Standards on the system financial accounting of judicial administrative units and its specific application.
【作者单位】： 福建省监狱管理局;
【分类号】：D922.2
本文编号：2413683
[Abstract]:The Ministry of Finance issued the Government Accounting Standards-basic Standards on October 23, 2015 (hereinafter referred to as basic Standards). Compared with the current accounting system, the newly issued standards are more pragmatic, based on the needs of the superstructure reform in the related accounting field, and absorb the experience of the accounting practice of the enterprises; at the same time, the advanced work results of foreign governments can be used for reference so as to be scientifically applicable. This paper only analyzes the impact of basic Standards on the system financial accounting of judicial administrative units and its specific application.
【作者单位】： 福建省监狱管理局;
【分类号】：D922.2
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