天博体育注册

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关于贯彻实施政府会计准则制度的通知
2017-08-16 11:26   审核人:

天博体育注册CAIHUI〔2018〕21HAO

天博体育注册DANGZHONGYANGYOUGUANBUMEN,GUOWUYUANGEBUWEI、GEZHISHUJIGOU,QUANGUORENDACHANGWEIHUIBANGONGTING,QUANGUOZHENGXIEBANGONGTING,GAOFAYUAN,GAOJIANYUAN,GEMINZHUDANGPAIZHONGYANG,YOUGUANRENMINTUANTI,GESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGTING(JU),XINJIANGSHENGCHANTIANBOTIYUZHUCEBINGTUANCAIZHENGJU:

天博体育注册  WEIZUOHAOZHENGFUHUIJIZHUNZEZHIDUDEGUANCHESHISHIGONGZUO,XIANJIUYOUGUANSHIXIANGTONGZHIRUXIA:

  一、关于实施内容、实施时间和范围

  (YI)SHISHINEIRONG。

  BENTONGZHISUOZHIDEZHENGFUHUIJIZHUNZEZHIDUBAOKUOYIXIANEIRONG:

天博体育注册  1.《ZHENGFUHUIJIZHUNZE——JIBENZHUNZE》;

  2.《ZHENGFUHUIJIZHUNZEDI1HAO——CUNHUO》《ZHENGFUHUIJIZHUNZEDI2HAO——TOUZI》《ZHENGFUHUIJIZHUNZEDI3HAO——GUDINGZICHAN》《ZHENGFUHUIJIZHUNZEDI4HAO——WUXINGZICHAN》《ZHENGFUHUIJIZHUNZEDI5HAO——GONGGONGJICHUSHESHI》《ZHENGFUHUIJIZHUNZEDI6HAO——ZHENGFUCHUBEIWUZI》DENGZHENGFUHUIJIJUTIZHUNZE;

天博体育注册  3.《<ZHENGFUHUIJIZHUNZEDI3HAO——GUDINGZICHAN>YINGYONGZHINAN》DENGZHUNZEYINGYONGZHINAN;

天博体育注册  4.《ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO》;

天博体育注册  5.YIYUAN、JICENGYILIAOWEISHENGJIGOU、GAODENGXUEXIAO、ZHONGXIAOXUEXIAO、KEXUESHIYEDANWEI、CAIPIAOJIGOU、GUOYOULINCHANGHEMIAOPUDENGXINGYESHIYEDANWEIZHIXING《ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO》DEBUCHONGGUIDING;

  6.XINGZHENGDANWEI、SHIYEDANWEIHEYIYUAN、JICENGYILIAOWEISHENGJIGOU、GAODENGXUEXIAO、ZHONGXIAOXUEXIAO、KEXUESHIYEDANWEI、CAIPIAOJIGOU、GUOYOULINCHANGHEMIAOPU、DIZHIKANCHASHIYEDANWEI、CEHUISHIYEDANWEIDENGXINGYESHIYEDANWEIZHIXING《ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO》DEXIANJIEGUIDING;

  7.CAIZHENGBUZHIDINGDEGUANYUZHENGFUHUIJIZHUNZEZHIDUDEQITAGUIDING。

天博体育注册  (ER)SHISHISHIJIANHEFANWEI。

  ZI2019NIAN1YUE1RIQI,ZHENGFUHUIJIZHUNZEZHIDUZAIQUANGUOGEJIGELEIXINGZHENGSHIYEDANWEIQUANMIANSHIXING。ZHIXINGZHENGFUHUIJIZHUNZEZHIDUDEDANWEI,BUZAIZHIXING《SHIYEDANWEIHUIJIZHUNZE》《XINGZHENGDANWEIHUIJIZHIDU》(CAIKU〔2013〕218HAO)、《SHIYEDANWEIHUIJIZHIDU》(CAIHUI〔2012〕22HAO)、《YIYUANHUIJIZHIDU》(CAIHUI〔2010〕27HAO)、《JICENGYILIAOWEISHENGJIGOUHUIJIZHIDU》(CAIHUI〔2010〕26HAO)、《GAODENGXUEXIAOHUIJIZHIDU》(CAIHUI〔2013〕30HAO)、《ZHONGXIAOXUEXIAOHUIJIZHIDU》(CAIHUI〔2013〕28HAO)、《KEXUESHIYEDANWEIHUIJIZHIDU》(CAIHUI〔2013〕29HAO)、《CAIPIAOJIGOUHUIJIZHIDU》(CAIHUI〔2013〕23HAO)、《DIZHIKANCHADANWEIHUIJIZHIDU》(CAIHUIZI〔1996〕15HAO)、《CEHUISHIYEDANWEIHUIJIZHIDU》(CAIHUIZI〔1999〕1HAO)、《GUOYOULINCHANGYUMIAOPUHUIJIZHIDU(ZANXING)》(CAINONGZI〔1994〕DI371HAO)、《GUOYOUTIANBOTIYUZHUCEDANWEIHUIJIZHIDU》(CAIHUIZI〔1995〕45HAO)DENGZHIDU。

  JUNDUI、YINARUQIYECAIWUGUANLITIXIZHIXINGQIYEHUIJIZHUNZEHUOXIAOQIYEHUIJIZHUNZEDESHIYEDANWEIHEZHIXING《MINJIANFEIYINGLIZUZHIHUIJIZHIDU》DESHEHUITUANTI,BUZHIXINGZHENGFUHUIJIZHUNZEZHIDU。

  二、扎实做好政府会计准则制度实施准备工作

天博体育注册  (YI)QIANGHUAXUANCHUANPEIXUN。

  GEJICAIZHENGBUMENHEYOUGUANBUMENYAOJIJICAIQUGEZHONGFANGSHI,GUANGFANXUANCHUANZHENGFUHUIJIGAIGEDEZHONGYAOYIYIHEZHENGFUHUIJIZHUNZEZHIDUDEJIBENJINGSHEN,ZHENGQUGUANGFANLIJIEHEZHICHI,WEIZHENGFUHUIJIZHUNZEZHIDUDEGUANCHESHISHIYINGZAOLIANGHAODESHEHUIFENWEI。GEBUMEN、GEDANWEIYAOZHELIJIAQIANGDUIZHENGFUHUIJIZHUNZEZHIDUDEPEIXUNGONGZUO,ZUODAOHENGXIANGDAOBIAN、ZONGXIANGDAODI、BULIU“SIJIAO”,SHIGUANGDAHUIJIRENYUANQUANMIANZHANGWOZHENGFUHUIJIZHUNZEZHIDUGEXIANGGUIDINGHEJUTIYAOQIU,QUEBAOSHISHIGUOCHENGZHONG“BUBIANXING”、“BUZOUYANG”。YAOBAZHENGFUHUIJIZHUNZEZHIDUPEIXUNNARUHUIJIRENYUANJIXUJIAOYUNEIRONG,SHIGUANGDACAIHUIRENYUANFENGFUZHISHITIXI、BUDUANTIGAOZHIYEPANDUANNENGLI。

  (ER)ZHASHIZUOHAOXINJIUZHIDUXIANJIE。

  GEBUMEN、GEDANWEIYINGDANGZAI2016NIANZICHANQINGCHAHESHIDEJICHUSHANG,GENJUZHENGFUHUIJIZHUNZEZHIDUDEYAOQIU,JINYIBUQINGLIHESHIHEGUILEITONGJIGUDINGZICHAN、WUXINGZICHAN、KUCUNWUPIN、DUIWAITOUZIDENGZICHANSHUJU,WEIZHUNQUEJITIZHEJIU、TANXIAOFEIYONG、QUEDINGQUANYIDENGTIGONGJICHUXINXI;JINYIBUGUIFANHEJIAQIANGWANGLAIKUANXIANGDEGUANLI,QUANMIANKAIZHANWANGLAIKUANXIANGZHUANXIANGQINGLIHEZHANGLINGFENXI,ZUOHAOHUAIZHANGZHUNBEIJITIDEXIANGGUANGONGZUO;JINYIBUQINGLIJIBENTIANBOTIYUZHUCEHUIJIZHANGWU,JISHIJIANGYIJIAOFUSHIYONGDETIANBOTIYUZHUCEXIANGMUZHUANWEIGUDINGZICHAN、WUXINGZICHANDENG,ANGUIDINGJISHIBANLIJIBENTIANBOTIYUZHUCEXIANGMUJUNGONGCAIWUJUESUANSHOUXU,WEIJIANGJIBENTIANBOTIYUZHUCETOUZIYEWUNARUDANWEIHUIJI“DAZHANG”ZUOHAOZHUNBEI;JINYIBUMINGXIZICHANZHANYOU、SHIYONGHEWEIHUGUANLIDEZERENZHUTI,ANGUIDINGJIANGDANWEIKONGZHIDEGONGGONGJICHUSHESHI、ZHENGFUCHUBEIWUZI、BAOZHANGXINGZHUFANGDENGZICHANYIJIDANWEISHOUTUOGUANLIDEZICHANDENGJIRUZHANG,QUEBAOGUOYOUZICHANXINXIQUANMIANWANZHENG;JINYIBUSHULIHEFENXIGEXIANGJIEZHUANJIEYUZIJINDEGOUCHENGHEXINGZHI,ANGUIDINGQUEDINGXINZHANGZHONGGEXIANGYUSUANJIEYUKEMUJIZIJINJIECUNKEMUDEJINE,HANGSHIBUMENJUESUANDEHESUANJICHU。ZAISHANGSHUGONGZUOJICHUSHANG,GEBUMEN、GEDANWEIYINGDANGYANGEANZHAOCAIZHENGBUZHIDINGDEXINJIUZHIDUXIANJIEGUIDING,ZUOHAOXINJIUZHUANZHANGJIDIAOZHENGGONGZUO,BIYAOSHIKEPINQINGHUIJISHISHIWUSUODENGZHONGJIEJIGOUCANYUQIZHONG,QUEBAOXINJIUZHIDUYOUXUXIANJIE、PINGWENGUODU。

  (SAN)JIAQIANGZHENGFUHUIJIXINXIHUATIANBOTIYUZHUCE。

  GEBUMEN、GEDANWEIYINGDANGANZHAOXINZHIDUYAOQIU,DUIYUANYOUHUIJIXINXIXITONGJINXINGJISHIGENGXINHEDIAOSHI,BAOKUOXINJIANZHANGTAO、GENGXINHUIJIKEMUTIXI、DIAOZHENGHUIJIKEMUYUEJIHESUANJICHU、BUTIXIANGGUANZICHANDEZHEJIUYUTANXIAO、JIANGJIJIANZHANGTAONARUDANWEI“DAZHANG”、JIANGWEIRUZHANGSHIXIANGDENGJIXINZHANGKEMU、QUEDING2019NIANCAIWUHUIJIHEYUSUANHUIJIKEMUGEXIANGQICHUSHUDENGGONGZUO,SHIXIANSHUJUZHENGQUEZHUANHUAN。GEBUMEN、GEDANWEIYAOSHULI“YECAIRONGHE”DELINIAN,TUIDONGJINGJIYEWUYUHUIJIGUANLIDESHENDURONGHEFAZHAN,YIZHENGFUHUIJIZHUNZEZHIDUSHISHIWEIQIJI,JIAQIANGXINXIHUATIANBOTIYUZHUCE,TUIJINYEWUXINXIXITONGYUHUIJIXINXIXITONGDEYOUXIAODUIJIE,WEIZHENGFUHUIJIZHUNZEZHIDUSHISHITIGONGJISHUZHICHENG,QUEBAODANWEIHUIJIXINXIXITONGSUOSHENGCHENGDEXINXINENGGOUMANZUZHENGFUHUIJIGAIGEDEXUYAO。GEJICAIZHENGBUMENHEYOUGUANXINGYEZHUGUANBUMENYINGDANGJIAQIANGDUIDANWEIHUIJIXINXIHUAGONGZUODEZHIDAO,JIJIYINDAORUANJIANCHANGSHANGWEIDANWEIHUIJIXINXIHUAGONGZUOTIGONGGAOZHILIANGDEJISHUTIANBOTIYUZHUCE。

天博体育注册  (SI)JIAQIANGZHENGCEXIEDIAO。

  GEJICAIZHENGBUMENYAOBASIXIANGHEXINGDONGTONGYIDAOLUOSHIDANGZHONGYANG、GUOWUYUANXIANGGUANJUECEBUSHUSHANGLAI,TUIDONGXIUDINGWANSHANXIANGGUANFAGUI,JIAKUAIXIUDINGWANSHANXIANGGUANCAIWUZHIDU,JINYIBUWANSHANJUESUANBAOGAOZHIDU,YOUHUAZHENGFUCAIZHENGGUANLIXINXIXITONG,RENZHENZUOHAOGEXIANGZHENGCETONGCHOUXIEDIAO。GEBUMEN、GEDANWEIYAOYIGUANCHESHISHIZHENGFUHUIJIZHUNZEZHIDUWEIQIJI,JIAQIANGHUIJIHESUANYUBUMENYUJUESUANGUANLI、JIXIAOGUANLI、ZICHANGUANLI、ZHENGFUCAIWUBAOGAOBIANZHIDENGGONGZUODEXIEDIAO,BUDUANTISHENGBUMEN、DANWEIDECAIWUGUANLISHUIPING。

  三、加强政府会计准则制度贯彻实施的组织领导

天博体育注册  GUANCHESHISHIZHENGFUHUIJIZHUNZEZHIDU,SHIQUANMIANLUOSHIDANGDESHIBAJIESANZHONGQUANHUIGUANYU“JIANLIQUANZEFASHENGZHIDEZHENGFUZONGHECAIWUBAOGAOZHIDU”、DANGDESHIJIUDAGUANYU“QUANMIANSHISHIJIXIAOGUANLI”DENGJUECEBUSHUDEZHONGYAOJUCUO,DUIYUKEXUE、QUANMIAN、ZHUNQUEFANYINGZHENGFUZICHANFUZHAIHECHENGBENFEIYONG,JIAKUAIJIANLIXIANDAICAIZHENGZHIDU,GENGHAODIFAHUICAIZHENGZAIGUOJIAZHILIZHONGDEJICHUHEZHONGYAOZHIZHUZUOYONGJUYOUZHONGYAOERSHENYUANDEYIYI。ZHENGFUHUIJIZHUNZEZHIDUDESHISHIGONGZUOSHEJIMIANGUANG,JISHUXING、ZHENGCEXINGQIANG,GEBUMEN、GEDANWEIDEFUZERENYAOTIGAOZHENGZHIZHANWEI,RENZHENLUOSHI《HUIJIFA》GUANYU“DANWEIFUZERENDUIBENDANWEIDEHUIJIGONGZUOHEHUIJIZILIAODEZHENSHIXING、WANZHENGXINGFUZE”DEGUIDING,BAZHENGFUHUIJIZHUNZEZHIDUDEGUANCHESHISHIZUOWEIYIJIANDASHILAIZHUA,JIAQIANGDUIDANWEIHUIJIGONGZUODEZUZHILINGDAO,ZUZHIZHIDINGXIANGXIDESHISHIFANGAN,ZHIDAODUCUZHENGFUHUIJIZHUNZEZHIDUYOUXIAOSHISHI。TONGSHI,JIANQUANHUIJIJIGOU,CHONGSHIHUIJIRENYUAN,JIAQIANGJICHUGUANLI,WANSHANNEIBUKONGZHI,WEIZHENGFUHUIJIZHUNZEZHIDUSHISHITIGONGYOULIBAOZHANG。

天博体育注册  YOUGUANXINGYEZHUGUANBUMENYAOJIAQIANGDUIBENXINGYEGEJIXINGZHENGSHIYEDANWEIGUANCHESHISHIZHENGFUHUIJIZHUNZEZHIDUDEZHIDAOGONGZUO,JISHISHOUJIZHENGLIZHENGFUHUIJIZHUNZEZHIDUGUANCHESHISHIZHONGYUDAODEWENTI,JISHIXIANGCAIZHENGBU(HUIJISI)FANKUI。

天博体育注册  GEJICAIZHENGBUMENYAOGAODUZHONGSHIZHENGFUHUIJIZHUNZEZHIDUDEGUANCHESHISHIGONGZUO,JIANLIJIANQUANGONGZUOJIZHI,JIAQIANGTONGCHOUGUIHUA、XIEDIAOZHIDAO、XUANCHUANPEIXUNHEDUCUJIANCHA,JIJITUIJINBENDIQUZHENGFUHUIJIZHUNZEZHIDUDEGUANCHESHISHI。GESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGTING(JU)HEXINJIANGSHENGCHANTIANBOTIYUZHUCEBINGTUANCAIZHENGJUYINGDANGYU2018NIAN9YUE30RIZHIQIAN,JIANGBENDIQUZHENGFUHUIJIZHUNZEZHIDUGUANCHESHISHIZHUNBEIQINGKUANGBAOSONGCAIZHENGBU(HUIJISI)。

  

  CAI ZHENG BU

  2018NIAN8YUE16RI


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