财政部有关负责人就《事业单位会计准则》修订答记者问
发布时间:2018-03-30 14:48
本文选题:财政部 切入点:有关 出处:《财务与会计》2013年02期
【摘要】:正为了进一步规范事业单位会计核算工作,财政部对《事业单位会计准则(试行)》(财预字[1997]286号)进行了修订,以财政部令第72号发布了《事业单位会计准则》(以下简称新《会计准则》),于2013年1月1日起施行。近日,财政部有关负责人就《会计准则》修订回答了记者提问。问:修订《会计准则》的背景是什么?答:《会计准则》自1997年发布实施以来,对规范事业单
[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.
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