政府會計準則——基本準則在司法行政單位的應(yīng)用
發(fā)布時間：2019-01-23 09:47
【摘要】：財政部于2015年10月23日發(fā)布了《政府會計準則—基本準則》(以下簡稱《基本準則》)。與現(xiàn)行會計制度相對比,新發(fā)布的準則更加務(wù)實,立足相關(guān)會計領(lǐng)域上層建筑改革的需要,吸取企業(yè)會計實務(wù)的經(jīng)驗;同時,借鑒國外政府先進工作成果,做到科學(xué)適用。本文僅分析《基本準則》對司法行政單位系統(tǒng)財務(wù)核算的影響及具體應(yīng)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.
【作者單位】： 福建省監(jiān)獄管理局;
【分類號】：D922.2
本文編號：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.
【作者單位】： 福建省監(jiān)獄管理局;
【分類號】：D922.2
【相似文獻】
相關(guān)期刊論文 前2條
1 劉堅;全面執(zhí)行《統(tǒng)計法》 加強司法行政統(tǒng)計工作[J];當代司法;1997年09期
2 ;[J];;年期
，本文編號：2413683
本文鏈接：http://sikaile.net/falvlunwen/jingjifalunwen/2413683.html
