天博体育注册

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关于进一步做好政府会计准则制度新旧衔接和加强行政事业单位资产核算的通知
2017-12-28 11:28   审核人:

天博体育注册CAIHUI〔2018〕34HAO

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

天博体育注册  WEILEQUEBAOZHENGFUHUIJIZHUNZEZHIDUZI2019NIAN1YUE1RIQIZAIQUANGUOGEJIGELEIXINGZHENGSHIYEDANWEIQUANMIANYOUXIAOSHISHI,HANGSHIZHENGFUZONGHECAIWUBAOGAO、BUMENJUESUANBAOGAOHEXINGZHENGSHIYEXINGGUOYOUZICHANBAOGAODEHESUANJICHU,XIANJIUZHENGFUHUIJIZHUNZEZHIDUXINJIUXIANJIEYOUGUANWENTIYIJIJIAQIANGXINGZHENGSHIYEDANWEI(YIXIAJIANCHENGDANWEI)ZICHANHESUANGONGZUODEYAOQIUTONGZHIRUXIA:

  一、关于政府会计准则制度新旧衔接有关问题

  (YI)GUANYUZHUNZEZHIDUSHISHIFANWEI。

  WEINARUBUMENYUJUESUANGUANLIFANWEIDESHIYEDANWEI,KEYIBUZHIXING《ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO》(YIXIACHENGXINZHIDU)ZHONGDEYUSUANHUIJINEIRONG,ZHIZHIXINGCAIWUHUIJINEIRONG。

天博体育注册  YUANCANZHAOZHIXING《ZHONGXIAOXUEXIAOHUIJIZHIDU》《GAODENGXUEXIAOHUIJIZHIDU》《YIYUANHUIJIZHIDU》《JICENGYILIAOWEISHENGJIGOUHUIJIZHIDU》DENGXINGYESHIYEDANWEIHUIJIZHIDUDEFEIZHENGFUHUIJIZHUTI,KECANZHAOZHIXINGXINZHIDU。

天博体育注册  YUANZHIXING《GONGHUIHUIJIZHIDU》DEGEJIGONGHUIZUZHI,ZANBUZHIXINGZHENGFUHUIJIZHUNZEZHIDU,JIXUZHIXING《GONGHUIHUIJIZHIDU》。

  SHUYUZHENGFUHUIJIZHUNZEZHIDUSHISHIFANWEI、DANCAIZHENGBUWEIZHENDUIQIYUANZHIXINGDEHUIJIZHIDUZHUANMENZHIDINGXINJIUXIANJIEGUIDINGDESHIYEDANWEI,YINGDANGCANZHAO《<ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO>YU<SHIYEDANWEIHUIJIZHIDU>YOUGUANXIANJIEWENTIDECHULIGUIDING》(CAIHUI〔2018〕3HAO)ZUOHAOXINJIUXIANJIEGONGZUO。

天博体育注册  (ER)GUANYUYUSUANHUIJIDEHESUANFANWEI。

  DANWEIYINGDANGANZHAOBUMENZONGHEYUSUANGUANLIDEYAOQIU,DUINARUBUMENYUSUANGUANLIDEQUANBUXIANJINSHOUZHIYEWUJINXINGYUSUANHUIJIHESUAN。WEINARUNIANCHUPIFUDEYUSUANDANNARUJUESUANBAOBIAOBIANZHIFANWEIDEFEICAIZHENGBOKUANSHOUZHI,YINGDANGJINXINGYUSUANHUIJIHESUAN。

  (SAN)GUANYUSHANGWEIRUZHANGDECUNLIANGGONGGONGJICHUSHESHI。

天博体育注册  DANWEIYINGDANGANZHAO《ZHENGFUHUIJIZHUNZEDI5HAO——GONGGONGJICHUSHESHI》DEGUIDING,YI2019NIAN1YUE1RIWEICHUSHIRUZHANGRI,ZUOHAOSHANGWEIRUZHANGDECUNLIANGGONGGONGJICHUSHESHIDEDENGJIRUZHANGGONGZUO。

  1.GUANYUGONGGONGJICHUSHESHIDEJIZHANGZHUTI。

天博体育注册  ANZHAO“SHEICHENGDANGUANLIWEIHUZHIZE、YOUSHEIRUZHANG”DEYUANZEQUEDINGGONGGONGJICHUSHESHIDEJIZHANGZHUTI。YOUDUOGEZHENGFUHUIJIZHUTIGONGTONGGUANLIWEIHUDEGONGGONGJICHUSHESHI,KEZANANXIANYOUFENGUANBILIGEZIDENGJIRUZHANG。GONGGONGJICHUSHESHIDEGUANLIWEIHUZHIZESHANGBUMINGQUEDE,YOUBENJIZHENGFUJINKUAIYUYIMINGQUE。

  DUIYUQIYEKONGZHIDEGONGGONGJICHUSHESHI,YOUQIYEANZHAOQIYEHUIJIZHUNZEJINXINGHESUAN;DUIYUZHENGFUJIANGQITEXUJINGYINGQUANSHOUYUQIYEDECUNLIANGGONGGONGJICHUSHESHI,QIHUIJICHULIYOUCAIZHENGBULINGXINGGUIDING。

  2.GUANYUGONGGONGJICHUSHESHIFENLEI。

天博体育注册  DANWEIYINGDANGZAIDUIGONGGONGJICHUSHESHIJINXINGFENJIFENLEIDEJICHUSHANG,ANZHAOHESHIDEJILIANGDANYUANJIANGCUNLIANGGONGGONGJICHUSHESHIFENMENBIELEIDENGJIRUZHANG。GUOWUYUANYOUGUANXINGYEZHUGUANBUMENDUIGONGGONGJICHUSHESHIYIGUIDINGFENJIFENLEIBIAOZHUNDE,CONGQIGUIDING;SHANGWUMINGQUEGUIDINGDE,DANWEIZAIGONGGONGJICHUSHESHISHOUCIRUZHANGSHIKEANZHAOXIANXINGGUANLISHIWUJINXINGFENJIFENLEI,DAITONGYIFENLEIGUIDINGCHUTAIHOUZAIXINGDIAOZHENG。

  DANWEIDUIGONGGONGJICHUSHESHIZHISHAOYINGDANGANZHAOSHIZHENGJICHUSHESHI、JIAOTONGJICHUSHESHI、SHUILIJICHUSHESHIHEQITAGONGGONGJICHUSHESHISIGELEIBIEJINXINGMINGXIHESUAN,QITAMINGXIHESUANYINGDANGZUNXUNZHENGFUHUIJIZHUNZEZHIDU,BINGMANZUBIANZHIXINGZHENGSHIYEXINGGUOYOUZICHANBAOGAODEXUYAO。

天博体育注册  3.GUANYUGONGGONGJICHUSHESHIZHEJIU(TANXIAO)。

  ZAIGUOWUYUANCAIZHENGBUMENDUIGONGGONGJICHUSHESHIZHEJIU(TANXIAO)NIANXIANZUOCHUGUIDINGZHIQIAN,DANWEIZAIGONGGONGJICHUSHESHISHOUCIRUZHANGSHIZANBUKAOLVBUTIZHEJIU(TANXIAO),CHUSHIRUZHANGHOUYEZANBUJITIZHEJIU(TANXIAO)。DANWEIZAI2019NIAN1YUE1RIZHIQIANYIJINGHESUANGONGGONGJICHUSHESHIQIEJITIZHEJIU(TANXIAO)DE,ZAIXINJIUXIANJIESHIYIJIZHIXINGZHENGFUHUIJIZHUNZEZHIDUHOUKEJIXUYANYONGZHIQIANDEZHEJIU(TANXIAO)ZHENGCE。

  4.GUANYUCUNLIANGGONGGONGJICHUSHESHIDERUZHANGCHENGBEN。

  (1)DANWEIYINGDANGSHOUXIANANZHAOGONGGONGJICHUSHESHIDECHUSHIGOUJIANCHENGBENQUEDINGCUNLIANGGONGGONGJICHUSHESHIDECHUSHIRUZHANGCHENGBEN。DUIYUCHUSHIGOUJIANTOURUSHIYONGHOUZHIZHIXINGZHENGFUHUIJIZHUNZEZHIDUQIANFASHENGDEHOUXUZHICHU,WUXUZHUISUQUERENWEIGONGGONGJICHUSHESHIDECHUSHIRUZHANGCHENGBEN;DUIYUZHIXINGZHENGFUHUIJIZHUNZEZHIDUHOUFASHENGDEHOUXUZHICHU,YINGDANGANZHAO《ZHENGFUHUIJIZHUNZEDI5HAO——GONGGONGJICHUSHESHI》DEGUIDINGCHULI。

  DANWEIZAIQUEDINGCUNLIANGGONGGONGJICHUSHESHIDECHUSHIGOUJIANCHENGBENSHI,YINGDANGYIYUCUNLIANGGONGGONGJICHUSHESHIGOUJIANJIJIAOFUSHIYONGYOUGUANDEYUANSHIPINGJUWEIYIJU,BAOKUOXIANGMUJUNGONGCAIWUJUESUANZILIAO、XIANGMUYIJIAOZILIAO、XIANGMUTOUZIYUSUAN、XIANGMUTOUZIGAISUANJITIANBOTIYUZHUCECHENGBENZILIAODENG。DANWEIWUFAQUDEYUCUNLIANGGONGGONGJICHUSHESHICHUSHIGOUJIANYOUGUANDEYUANSHIPINGJUDE,YINGDANGZAICAIWUBAOBIAOFUZHUZHONGDUIWUFAQUDEYUANSHIPINGJUDESHISHIJILIYOUYUYIPILU。

天博体育注册  (2)DUIYUWUFAQUDEYUCUNLIANGGONGGONGJICHUSHESHICHUSHIGOUJIANYOUGUANDEYUANSHIPINGJU,DANYIANZHAOYOUGUANGUIDINGDUIGONGGONGJICHUSHESHIJINXINGPINGGU,HUOZHEANZHAO《ZHONGHUARENMINGONGHEGUOZICHANPINGGUFA》DENGFALVFAGUIHEGUOJIAYOUGUANGUIDINGYAOQIUDUIGONGGONGJICHUSHESHIJINXINGPINGGUDE,DANWEIYINGDANGANZHAOPINGGUJIAZHIQUEDINGCUNLIANGGONGGONGJICHUSHESHIDECHUSHIRUZHANGCHENGBEN。

天博体育注册  YIPINGGUJIAZHIQUEDINGCUNLIANGGONGGONGJICHUSHESHIDECHUSHIRUZHANGCHENGBENDE,YINGDANGYIPINGGUJIGOUCHUJUDEPINGGUBAOGAODENGZUOWEIYUANSHIPINGJU。

  (3)DUIYUWUFAQUDEYUCUNLIANGGONGGONGJICHUSHESHICHUSHIGOUJIANYOUGUANDEYUANSHIPINGJUQIEZAISHOUCIRUZHANGQIANWEIYAOQIUHUOWEIJINXINGGUOZICHANPINGGUDE,DANWEIYINGDANGANZHAOZHONGZHICHENGBENQUEDINGCUNLIANGGONGGONGJICHUSHESHIDECHUSHIRUZHANGCHENGBEN。DANWEIZAIJUTIQUEDINGCUNLIANGGONGGONGJICHUSHESHIDEZHONGZHICHENGBENSHI,KECANKAOYIXIABUZHOUJINXING:

  DIYIBU,DUICUNLIANGGONGGONGJICHUSHESHIJINXINGFENJIFENLEI。

  DIERBU,QUEDINGGEXIANGCUNLIANGGONGGONGJICHUSHESHIDEJIANZAOHUOSHIYONGSHIJIAN、JUTISHULIANG(RULICHENG、MIANJIDENG)YIJIGEXIANGZICHANDECHENGXINLV(JIXINJIUCHENGDUXISHU)。

  DISANBU,QUEDINGXIANXINGTIAOJIANXIAMEIXIANGGONGGONGJICHUSHESHIDEDANWEI(RUDANWEILICHENG、DANWEIMIANJIDENG)ZICHANJIAZHI。TONGCHANGQINGKUANGXIA,DANWEIZICHANJIAZHIDEQUEDINGYINGDANGYIXINGYEDINGEBIAOZHUNHUOYOUGEDIXINGYEZHUGUANBUMENZUZHIQUEDINGDEDINGEBIAOZHUNWEIJICHU。

天博体育注册  DISIBU,GENJUDIERBUHEDISANBUDEJIEGUO,JISUANQUEDINGMEIXIANGJUTIGONGGONGJICHUSHESHIDERUZHANGCHENGBEN。

天博体育注册  JINGLVXINGNEIBUBAOPICHENGXUHOU,DANWEIKEJIANGZHONGZHICHENGBENJISUANDEYIJUZUOWEICUNLIANGGONGGONGJICHUSHESHICHUSHIRUZHANGDEYUANSHIPINGJU。

  CIWAI,DANWEIZAIXINJIUZHIDUZHUANHUANSHI,DUIYUYINGDANGQUERENWEIGONGGONGJICHUSHESHI、DANYIQUERENWEIGUDINGZICHANDE,YINGDANGJIANGGAIXIANGGUDINGZICHANANQIZHANGMIANJIAZHIZHONGFENLEIWEIGONGGONGJICHUSHESHI。RUGUOGAIXIANGGUDINGZICHANSHIYIMINGYIJINEJILIANGDE,YINGDANGANZHAOYISHANGGUIDINGZHONGXINQUEDINGGONGGONGJICHUSHESHIDERUZHANGCHENGBEN。

天博体育注册  (SI)GUANYUWENWUWENHUAZICHAN。

  XINZHIDUSHEZHILE“WENWUWENHUAZICHAN”KEMU,HESUANDANWEIWEIMANZUSHEHUIGONGGONGXUQIUERKONGZHIDEWENWUWENHUAZICHANDECHENGBEN。QIZHONG,DUIYUCHENGBENWUFAKEKAOQUDEDEWENWUWENHUAZICHAN,DANWEIYINGDANGSHEZHIBEICHABUJINXINGDENGJI,DAICHENGBENNENGGOUKEKAOQUEDINGHOUANZHAOGUIDINGJISHIRUZHANG。

  DANWEIZAIXINJIUZHIDUZHUANHUANSHI,YINGDANGJIANGYUANZHANG“GUDINGZICHAN”KEMUZHONGHESUANDEFUHEXINZHIDU“WENWUWENHUAZICHAN”KEMUHESUANNEIRONGDE“WENWUHECHENLIEPIN”,ANQIXIANGGUANMINGXIKEMUDEYUEZHUANRUXINZHANGDE“WENWUWENHUAZICHAN”KEMU。RUYUANZHANGZHONGHESUANDE“WENWUHECHENLIEPIN”YOUYIMINGYIJINEJILIANGDE,YINGDANGANZHAOZHUANRUXINZHANG“WENWUWENHUAZICHAN”KEMUZHONGDE“WENWUHECHENLIEPIN”MINGYIJINEDEHEJISHU,JIEJIXINZHANGDE“LEIJIYINGYU”KEMU,DAIJIXINZHANGDE“WENWUWENHUAZICHAN”KEMU,TONGSHIJIANGZHEIXIEWENWUWENHUAZICHANZAIBEICHABUZHONGJINXINGDENGJI,BINGANZHAOXINZHIDUDEGUIDINGJINXINGHOUXUCHULI。

  (WU)GUANYUANZHAOMINGYIJINEJILIANGDEZICHAN。

  GENJUZHENGFUHUIJIZHUNZEZHIDU,KEYIANZHAOMINGYIJINEJILIANGDEZICHANZHIBAOKUOJIESHOUJUANZENGDEKUCUNWUPIN、GUDINGZICHAN、WUXINGZICHAN,YIJIWUFAQUEDINGCHENGBENDEPANYINGKUCUNWUPIN、GUDINGZICHANHEWUXINGZICHAN。

天博体育注册  DANWEIZAIXINJIUZHIDUZHUANHUANSHI,DUIYUYUANZHANGZHONGZAIXIANGYINGZICHANKEMUHESUANDEYIMINGYIJINEJILIANGDEKUCUNWUPIN、GUDINGZICHANHEWUXINGZICHAN,YINGDANGRENGRANANMINGYIJINEZHUANRUXINZHANGDEXIANGYINGZICHANKEMU;DUIYUYUANWEIRUZHANGDESHANGSHUZICHAN,JINDANGMEIYOUXIANGGUANPINGJUQIEWEIJINGZICHANPINGGU、TONGLEIHUOLEISIZICHANDESHICHANGJIAGEYEWUFAKEKAOQUDESHI,CAINENGANZHAOMINGYIJINERUZHANG。

  (LIU)GUANYUZHANGQIGUQUANTOUZI。

  DANWEIZAIXINJIUZHIDUZHUANHUANSHIANZHAOQUANYIFADIAOZHENGZHANGQIGUQUANTOUZIZHANGMIANYUEDE,RUWUFAHUOQUBEITOUZIDANWEI2018NIAN12YUE31RIZICHANFUZHAIBIAOZHONGSUOYOUZHEQUANYIZHANGMIANYUE,KEYIYIJUBEITOUZIDANWEI2017NIAN12YUE31RIZICHANFUZHAIBIAOZHONGSUOYOUZHEQUANYIZHANGMIANYUE,YIJIDANWEICHIYOUBEITOUZIDANWEIDEGUQUANBILI,JISUANYINGXIANGYOUHUOYINGFENDANDEBEITOUZIDANWEISUOYOUZHEQUANYIDEFENE,JUCIDIAOZHENGXINZHANGZHONGZHANGQIGUQUANTOUZIDEZHANGMIANYUE。ZAIYIHOUGENIANDU,DANWEIJUNKEYIJUBEITOUZIDANWEISHANGNIANZICHANFUZHAIBIAOZHONGSUOYOUZHEQUANYIDENIANMOSHUJISUANDIAOZHENGZHANGQIGUQUANTOUZIDEZHANGMIANYUE。

  (QI)GUANYUGUDINGZICHANZHEJIU。

天博体育注册  DANWEIANZHAOYUANZHIDUYIJINGJITIGUDINGZICHANZHEJIUDE,ZAIXINJIUZHIDUZHUANHUANSHI,YINGDANGANZHAOXINZHIDUGUIDINGKAISHIJITIZHEJIUDESHIDIANQIZHI2018NIAN12YUE31RIZHIYINGJITIDELEIJIZHEJIUJINEYUYIJITIDELEIJIZHEJIUJINEDECHAE,JIEJIXINZHANGZHONG“LEIJIYINGYU”KEMU,DAIJIXINZHANGZHONG“GUDINGZICHANLEIJIZHEJIU”KEMU。

  DANWEIANZHAOYUANZHIDUYIJINGJITIGUDINGZICHANZHEJIU,DANYUANQUEDINGDEGUDINGZICHANZHEJIUNIANXIANYUXINZHIDUSUOGUIDINGDEZHEJIUNIANXIANBUYIZHIDE,ZAIXINJIUZHIDUZHUANHUANSHIWUXUZHUISUDIAOZHENG2018NIAN12YUE31RIQIANYIJINGJITIDEZHEJIUJINE,ERYINGDANGZIZHIXINGXINZHIDUQI,YI2019NIAN1YUE1RIGAIXIANGZICHANDEZHANGMIANJIAZHI(YUANJIAJIANQUYITIZHEJIUHOUDEJINE)ZUOWEIYINGJITIZHEJIUE,ZAIXINZHIDUGUIDINGDEZHEJIUNIANXIANKOUCHUYIJITIZHEJIUNIANXIANDESHENGYUNIANXIANNEIJITIZHEJIU。

  (BA)GUANYUZAIJIANGONGCHENG。

天博体育注册  DANWEIZAIXINJIUZHIDUZHUANHUANSHI,DUIYU2018NIAN12YUE31RIQIANFASHENGDEYIJINGJIRUZHICHU、DANANZHAOZHENGFUHUIJIZHUNZEZHIDUYINGDANGJIRUZAIJIANGONGCHENGCHENGBENDEGUDINGZICHANGENGXIN、GAIZAODENGFEIYONG,WUXUZHUISUDIAOZHENGZAIJIANGONGCHENGZHANGMIANJIAZHI。

  (JIU)GUANYUYANFAZHICHU。

  DANWEIZAIXINJIUZHIDUZHUANHUANSHI,DUIYU2018NIAN12YUE31RIQIANFASHENGDEYIJINGJIRUZHICHU、DANANZHAOZHENGFUHUIJIZHUNZEZHIDUYINGDANGJIRUZIXINGYANJIUKAIFAXIANGMUCHENGBENDEKAIFAJIEDUANDEFEIYONG,WUXUZHUISUDIAOZHENGYANFAZHICHUZHANGMIANJIAZHI。

天博体育注册  (SHI)GUANYUYINGFUZHIGONGXINCHOU。

天博体育注册  XINZHIDUSHEZHILE“YINGFUZHIGONGXINCHOU”KEMU,HESUANDANWEIANZHAOYOUGUANGUIDINGYINGFUJIZHIGONGJIWEIZHIGONGZHIFUDEGEZHONGXINCHOU,BAOKUOJIBENGONGZI、GUOJIATONGYIGUIDINGDEJINTIEBUTIE、GUIFANJINTIEBUTIE(JIXIAOGONGZI)、GAIGEXINGBUTIE、SHEHUIBAOXIANFEI(RUZHIGONGJIBENYANGLAOBAOXIANFEI、ZHIYENIANJIN、JIBENYILIAOBAOXIANFEIDENG)、ZHUFANGGONGJIJINDENG。DANWEIZAIXINJIUZHIDUZHUANHUANSHI,YINGDANGJIANG2018NIAN12YUE31RIQIANWEIRUZHANGDEYINGFUWEIFUZHIGONGYIJIYINGWEIZHIGONGZHIFUDANSHANGWEIZHIFUDEYOUGUANXINCHOUJIRUXINZHANG,ANZHAOQUEDINGDEYINGFUWEIFUJINE,JIEJIXINZHANGZHONG“LEIJIYINGYU”KEMU,DAIJIXINZHANGZHONG“YINGFUZHIGONGXINCHOU”KEMUXIADEXIANGGUANMINGXIKEMU。

  (SHIYI)GUANYUYINGFUFULIFEI。

天博体育注册  XINZHIDUWEISHEZHI“YINGFUFULIFEI”KEMU,DANWEIANGUIDINGFASHENGFULIFEIKAIZHISHI,YINGDANGZAIJITIBIAOZHUNNEIJUSHIJIRUFEIYONG(TONGSHIJIRUYUSUANZHICHU)。DANWEIZAIXINJIUZHIDUZHUANHUANSHI,YINGDANGDUIYUANZHANGDE“YINGFUFULIFEI”KEMUYUEJINXINGFENXI,ZAICAIWUHUIJIXIA,JIANGQIZHONGSHUYUZHIGONGFULIJIJINDEJINEZHUANRUXINZHANGDE“ZHUANYONGJIJIN——ZHIGONGFULIJIJIN”KEMU,JIANGQITAYUEZHUANRUXINZHANGDE“LEIJIYINGYU”KEMU。ZAIYUSUANHUIJIXIA,DUIYUQIZHONGSHUYUCONGCAIZHENGBOKUANZHONGTIQUDEJINE,YINGDANGZAIQUEDINGXINZHANGDE“CAIZHENGBOKUANJIEYU”KEMUYUESHIZUOWEIDIAOZENGXIANGCHULI,DUIYUQIZHONGSHUYUZHIGONGFULIJIJIN(CONGFEICAIZHENGBOKUANJIEYUZHONGTIQUXINGCHENG)DEJINE,YINGDANGZAIQUEDINGXINZHANGDE“ZHUANYONGJIEYU”KEMUYUESHIZUOWEIDIAOZENGXIANGCHULI,DUIYUQITAYUE,YINGDANGZAIQUEDINGXINZHANGDE“FEICAIZHENGBOKUANJIEYU”KEMUYUESHIZUOWEIDIAOZENGXIANGCHULI;TONGSHI,ANZHAOXIANGTONGDEJINEDENGJIXINZHANGDE“ZIJINJIECUN——HUOBIZIJIN”KEMUJIEFANG。

  (SHIER)GUANYUSHIYEDANWEI“FEICAIZHENGBOKUANJIEYU”KEMUDEXINJIUXIANJIE。

天博体育注册  DANWEIZAIXINJIUZHIDUZHUANHUANSHI,ANZHAO《<ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO>YU<SHIYEDANWEIHUIJIZHIDU>YOUGUANXIANJIEWENTIDECHULIGUIDING》DEYOUGUANYAOQIU,ZAIDI2GEBUZHOUDUIXINZHANG“FEICAIZHENGBOKUANJIEYU”KEMUJI“ZIJINJIECUN”KEMUYUEJINXINGDIAOZHENGSHI,HAIYINGKAOLVYIXIADIAOZHENGXIANGMU:

  (1)DIAOZHENGZHANGQIGUQUANTOUZIDUIFEICAIZHENGBOKUANJIEYUDEYINGXIANG

  DANWEIYINGDANGDUIYUANZHANGDE“ZHANGQITOUZI”KEMUYUEZHONGSHUYUGUQUANTOUZIDEYUEJINXINGFENXI,QUFENQIZHONGYONGXIANJINZICHANQUDEDEJINEHEYONGFEIXIANJINZICHANJIQITAFANGSHIQUDEDEJINE,ANZHAOYONGXIANJINZICHANQUDEDEJINE,JIEJI“FEICAIZHENGBOKUANJIEYU”KEMU,DAIJI“ZIJINJIECUN——HUOBIZIJIN”KEMU。ANZHAOYUANZHIDUHESUANZHANGQITOUZI、BINGQIEDUIYINGKEMUWEI“FEILIUDONGZICHANJIJIN——ZHANGQITOUZI”DE,BUZUOCIXIANGDIAOZHENG。

天博体育注册  (2)DIAOZHENGZHANGQIZHAIQUANTOUZIDUIFEICAIZHENGBOKUANJIEYUDEYINGXIANG

天博体育注册  DANWEIYINGDANGANZHAOYUANZHANGDE“ZHANGQITOUZI”KEMUYUEZHONGSHUYUZHAIQUANTOUZIDEYUE,JIEJI“FEICAIZHENGBOKUANJIEYU”KEMU,DAIJI“ZIJINJIECUN——HUOBIZIJIN”KEMU。ANZHAOYUANZHIDUHESUANZHANGQITOUZI、BINGQIEDUIYINGKEMUWEI“FEILIUDONGZICHANJIJIN——ZHANGQITOUZI”DE,BUZUOCIXIANGDIAOZHENG。

  (3)DIAOZHENGZHUANYONGJIJINDUIFEICAIZHENGBOKUANJIEYUDEYINGXIANG

  DANWEIYINGDANGDUIYUANZHANGDE“ZHUANYONGJIJIN”KEMUYUEJINXINGFENXI,HUAFENCHUANZHAOSHOURUBILILIEZHITIQUDEZHUANYONGJIJIN,ANZHAOLIEZHITIQUDEZHUANYONGJIJINDEJINE,JIEJI“ZIJINJIECUN——HUOBIZIJIN”KEMU,DAIJI“FEICAIZHENGBOKUANJIEYU”KEMU。

天博体育注册  DANWEIANZHAO《<ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO>YU<SHIYEDANWEIHUIJIZHIDU>YOUGUANXIANJIEWENTIDECHULIGUIDING》ZHONG1、2LIANGGEBUZHOUNANYIZHUNQUEDIAOZHENGCHU“FEICAIZHENGBOKUANJIEYU”KEMUJIDUIYINGDE“ZIJINJIECUN”KEMUYUEDE,ZAIXINJIUZHIDUZHUANHUANSHI,KEYIZAIXINZHANGDE“KUCUNXIANJIN”、“YINXINGCUNKUAN”、“QITAHUOBIZIJIN”、“CAIZHENGYINGFANHAIEDU”KEMUJIEFANGYUEHEJISHUJICHUSHANG,DUIBUNARUDANWEIYUSUANGUANLIDEZIJINJINXINGDIAOZHENG(RUJIANQUXINZHANGZHONGHUOBIZIJINXINGSHIDESHOUTUODAILIZICHAN、YINGJIAOCAIZHENGKUAN、YISHOUQUJIANGLAIXUYAOTUIHUIZIJINDEQITAYINGFUKUAN,JIASHANGYIZHIFUJIANGLAIXUYAOSHOUHUIZIJINDEQITAYINGSHOUKUAN),ANZHAODIAOZHENGHOUDEJINEJIANQUXINZHANGDE“CAIZHENGBOKUANJIEZHUAN”、“CAIZHENGBOKUANJIEYU”、“FEICAIZHENGBOKUANJIEZHUAN”、“ZHUANYONGJIEYU”KEMUDAIFANGYUEHEJISHU,JIASHANG“JINGYINGJIEYU”KEMUJIEFANGYUEHOUDEJINE,DENGJIXINZHANGDE“FEICAIZHENGBOKUANJIEYU”KEMUDAIFANG;TONGSHI,ANZHAOXIANGTONGDEJINEDENGJIXINZHANGDE“ZIJINJIECUN——HUOBIZIJIN”KEMUJIEFANG。

天博体育注册  (SHISAN)GUANYUANHETONGWANCHENGJINDUQUERENSHIYESHOURU。

天博体育注册  DANWEIYIHETONGWANCHENGJINDUQUERENSHIYESHOURUSHI,YINGDANGGENJUYEWUSHIZHI,XUANZELEIJISHIJIFASHENGDEHETONGCHENGBENZHANHETONGYUJIZONGCHENGBENDEBILI、YIJINGWANCHENGDEHETONGGONGZUOLIANGZHANHETONGYUJIZONGGONGZUOLIANGDEBILI、YIJINGWANCHENGDESHIJIANZHANHETONGQIXIANDEBILI、SHIJICEDINGDEWANGONGJINDUDENGFANGFA,HELIQUEDINGHETONGWANCHENGJINDU。

天博体育注册  DANWEIZAIXINJIUZHIDUZHUANHUANSHI,DUIYUYIJINGKAISHIZHIXINGSHANGWEIZHIXINGWANBIDEHETONG,WUXUANZHAOXINZHIDUGUIDINGDEHUIJIHESUANJICHUDUIYIJINGQUERENDESHOURUJINXINGDIAOZHENG。

天博体育注册  (SHISI)GUANYUSHOUTUODAILIZICHANHESHOUTUODAILIFUZHAI。

天博体育注册  WEILEQUANMIANHESUANHEFANYINGZHENGFUHUIJIZHUTIFASHENGDEJINGJIYEWUHUOSHIXIANG,XINZHIDUSHEZHILE“SHOUTUODAILIZICHAN”KEMU,BENKEMUHESUANDANWEIJIESHOUWEITUOFANGWEITUOGUANLIDEGEXIANGZICHAN,BAOKUOSHOUTUOZHIDINGZHUANZENGDEWUZI、SHOUTUOCUNCHUBAOGUANDEWUZIHEFAMEIWUZIDENGDECHENGBEN。DANWEIDUISHOUTUODAILIZICHANBUYONGYOUKONGZHIQUAN,YINCI“SHOUTUODAILIZICHAN”BINGBUFUHE《ZHENGFUHUIJIZHUNZE——JIBENZHUNZE》SUOGUIDINGDEZICHANDEDINGYIJIQIQUERENBIAOZHUN。

  “SHOUTUODAILIFUZHAI”YINDANWEIJIESHOUSHOUTUODAILIZICHANERCHANSHENG,YINGDANGANZHAOXIANGDUIYINGDESHOUTUODAILIZICHANDEJINEYUYIQUERENHEJILIANG。DANWEISHOUQUDEYAJIN、CUNRUBAOZHENGJINDENGFUYOUCHANGHAIYIWUDEZANSHOUKUANXIANG,YINGDANGTONGGUO“QITAYINGFUKUAN”KEMUHESUAN。

  DANWEIZAIXINJIUZHIDUZHUANHUANSHI,YINGDANGANZHAOSHANGSHUYUANZEZHENGQUEQUEDINGYINGZHUANRUXINZHANGHUODENGJIXINZHANGDE“SHOUTUODAILIZICHAN”KEMUHE“SHOUTUODAILIFUZHAI”KEMUDENEIRONG。

  (SHIWU)GUANYUFEITONGJICAIZHENGBOKUAN(YUSUAN)SHOURU。

天博体育注册  DANWEIQUDEDEFEITONGJICAIZHENGBOKUANSHOURUBAOKUOLIANGDALEI,YILEISHICONGTONGJICAIZHENGYIWAIDETONGJIZHENGFUBUMENQUDEDEHENGXIANGZHUANBOCAIZHENGKUAN,LINGYILEISHICONGSHANGJIHUOXIAJIZHENGFU(BAOKUOZHENGFUCAIZHENGHEZHENGFUBUMEN)QUDEDEGELEICAIZHENGKUAN。ZAIJUTIHESUANSHI,SHIYEDANWEIDUIYUYINKAIZHANZHUANYEYEWUHUODONGJIQIFUZHUHUODONGQUDEDEFEITONGJICAIZHENGBOKUANSHOURU,YINGDANGTONGGUO“SHIYESHOURU——FEITONGJICAIZHENGBOKUAN”KEMUHESUAN;DUIYUQITAFEITONGJICAIZHENGBOKUANSHOURU,YINGDANGTONGGUO“FEITONGJICAIZHENGBOKUANSHOURU”KEMUHESUAN。

天博体育注册  SHIYEYUSUANSHOURUHEFEITONGJICAIZHENGBOKUANYUSUANSHOURUDEHESUANKOUJINGYEBIZHAOQIANKUANGUIDINGCHULI。

  DANWEIZAIXINJIUZHIDUZHUANHUANSHI,YINGDANGANZHAOSHANGSHUGUIDINGQUEDINGXINZHANGDEXIANGGUANKEMUDEHESUANKOUJING。

  二、关于加强单位资产核算工作的要求

天博体育注册  BIANZHIXINGZHENGSHIYEXINGGUOYOUZICHANBAOGAOSHIJIANLIGUOWUYUANXIANGQUANGUORENDACHANGWEIHUIBAOGAOGUOYOUZICHANGUANLIQINGKUANGZHIDUDEZHONGYAONEIRONG,HUIJIZHANGBUSHENGCHENGDEXINXISHIBIANZHIXINGZHENGSHIYEXINGGUOYOUZICHANBAOGAODEZHONGYAOSHUJULAIYUAN。GEDANWEIYINGDANGYIZHIXINGXINZHENGFUHUIJIZHUNZEZHIDU、ZUOHAOXINJIUZHIDUXIANJIEGONGZUOWEIQIJI,JIANQUANHUIJIJIGOU,CHONGSHIHUIJIRENYUAN,TISHENGHUIJIXINXIHUASHUIPING,JINYIBUGUIFANHEJIAQIANGGELEIZICHANDEHUIJIHESUAN,HANGSHIZICHANHESUANDEGEXIANGJICHUGONGZUO,QIANGHUAZICHANZHANGSHIXIANGFU,QUEBAOZICHANXINXIDEQUANMIANXING、WANZHENGXINGHEZHUNQUEXING。

  GEDANWEIYINGDANGZAI2016NIANZICHANQINGCHAHESHIDEJICHUSHANG,ANZHAOLUOSHIGUOWUYUANXIANGQUANGUORENDACHANGWEIHUIBAOGAOGUOYOUZICHANGUANLIQINGKUANGZHIDUHEZHENGFUHUIJIZHUNZEZHIDUDEYAOQIU,ZHASHIKAIZHANYIXIAGONGZUO:

  YISHIJINYIBUQINGLIHESHIHEGUILEITONGJIGUDINGZICHAN、WUXINGZICHAN、KUCUNWUPIN、DUIWAITOUZIDENGZICHANSHUJU,WEIZHUNQUEJITIZHEJIU、TANXIAOFEIYONG、QUEDINGQUANYIDENGTIGONGJICHUXINXI。

  ERSHIJINYIBUGUIFANHEJIAQIANGWANGLAIKUANXIANGDEGUANLI,QUANMIANKAIZHANWANGLAIKUANXIANGZHUANXIANGQINGLIHEZHANGLINGFENXI,JISHIBAOPICHULIWANGLAIGUAZHANG,ZUOHAOHUAIZHANGZHUNBEIJITIDEXIANGGUANGONGZUO。

  SANSHIJINYIBUQINGLIJIBENTIANBOTIYUZHUCEHUIJIZHANGWU,JISHIJIANGYIJIAOFUSHIYONGDETIANBOTIYUZHUCEXIANGMUZHUANWEIGUDINGZICHAN、WUXINGZICHANDENG,ANGUIDINGJISHIBANLIJIBENTIANBOTIYUZHUCEXIANGMUJUNGONGCAIWUJUESUANSHOUXU,WEIJIANGJIBENTIANBOTIYUZHUCETOUZIYEWUNARUDANWEITONGYIZHANGBUJINXINGHUIJIHESUANZUOHAOZHUNBEI。

天博体育注册  SISHIJINYIBUMINGXIZICHANZHANYOU、SHIYONGHEWEIHUGUANLIDEZERENZHUTI,ANGUIDINGJIANGDANWEIKONGZHIDEGONGGONGJICHUSHESHI、ZHENGFUCHUBEIWUZI、BAOZHANGXINGZHUFANGDENGZICHANYIJIDANWEISHOUTUOGUANLIDEZICHANDENGJIRUZHANG,QUEBAOGUOYOUZICHANXINXIQUANMIANWANZHENG。

天博体育注册  YOUGUANXINGYEZHUGUANBUMENYAOJIAQIANGDUIDANWEIZICHANHESUANGONGZUODEZHIDAO;GEJICAIZHENGBUMENYAOJIAQIANGDUIDANWEIZICHANHESUANGONGZUODEJIANDUJIANCHA,DUIWEIANZHAOZHENGFUHUIJIZHUNZEZHIDUJINXINGHESUANDE,YINGYIFAYIGUIYUYICHULI。


  CAI ZHENG BU

  2018NIAN12YUE6RI


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天博体育注册SHANXIJIDIANZHIYEJISHUXUEYUANCAIWUCHU(XINGZHENGLOU1LOU) LIANXIDIANHUA: 3633909

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