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为了贯彻落实《国务院关于批转财政部权责发生制政府综合财务报告制度改革方案的通知》(国发〔2014〕63号,以下简称《改革方案》)要求,加快建立政府会计准则体系,近日,财政部根据《政府会计准则——基本准则》(财政部令第78号,以下简称《基本准则》),制定印发了《政府会计准则第1号——存货》、《政府会计准则第2号——投资》、《政府会计准则第3号——固定资产》和《政府会计准则第4号——无形资产》(以下简称四项具体准则)。财政部会计司有关负责人
In order to implement the requirements of the “State Council’s Proposal on Examination and Approval of the Reform of the System of Accrual-based Government Financial Reporting System by the Ministry of Finance” (Guo Fa [2014] No. 63, hereinafter referred to as the “Reform Plan”), the government accounting standard system , The Ministry of Finance formulated and promulgated the “Government Accounting Standards No. 1 - Inventories” and “Government Accounting Standards No. 2” according to the “Government Accounting Standards - Basic Guidelines” (Ministry of Finance Decree No. 78, hereinafter referred to as the “Basic Standards”), Investment - “,” Government Accounting Standard No. 3 - Fixed Assets “and” Government Accounting Standard No. 4 - Intangible Assets “(hereinafter referred to as” the four specific criteria "). Ministry of Finance accounting department responsible person