墨西哥注册会计师行业管理和会计准则建设及对我国的启示

发布时间：2018-06-03 04:08

本文选题：注册会计师协会 + 会计准则制定　；参考：《财务与会计》2013年06期

【摘要】：正一、墨西哥会计和注册会计师行业管理体制墨西哥财政部是会计和注册会计师行业的行政主管部门。财政部下设全国会计协调委员会(CONAC),负责制定发布政府和行政事业单位会计准则(以下简称政府会计准则),委员会主席由财政部部长担任,委员由联邦政府和各州政府财政系统代表组成。与政府会计准则不同,墨西哥企业会计准则不由财政部直接制定,而是由非政府性质的财务报告准则研究会(CINIF)研究发布,并保持与国际财务报
[Abstract]:The Mexican Ministry of Finance is the administrative department in charge of the accounting and CPA profession. The Ministry of Finance has a National Accounting Coordination Committee (CONACU), which is responsible for formulating and issuing accounting standards for government and administrative institutions (hereinafter referred to as the Government Accounting Standards), the Chairman of which shall be the Minister of Finance. The council consists of representatives of the federal and state government financial systems. Unlike government accounting standards, Mexican business accounting standards are not directly developed by the Ministry of Finance, but are published by the Institute of Financial reporting Standards (CINIFI), which is non-governmental in nature, and maintained with the International Financial report.
【作者单位】：财政部会计司;
【分类号】：F233

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