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2016年7月6日,财政部发布了《政府会计准则第1号——存货》(财会[2016]12号),其中对政府单位的存货核算做出了详细的规定,改变了政府会计核算长期缺乏准则依据的现状。本文对《政府会计准则第1号——存货》和《国际公共部门会计准则第12号——存货》的差异进行了比较和分析,并对其中的一些问题进行了思考,可有效完善政府会计存货准则。
On July 6, 2016, the Ministry of Finance released the “Government Accounting Standard No. 1 - Inventory” (Cai Kuai [2016] No. 12), which made detailed stipulations on the accounting of government entities’ inventory and changed the government accounting Long-term lack of guidelines based on the status quo. This paper compares and analyzes the discrepancies between GFS No. 1 - Inventories and IPSAS No. 12 - Inventories and considers some of these issues to effectively improve government accounting Inventory guidelines.