论文部分内容阅读
财政部2001年11月19日财库[2001]63号文为了适应预算和国库收付制度改革的需要,进一步规范中央财政总预算会计核算,现对《财政总预算会计制度》作如下暂行补充规定(以下简称《补充规定》):一、财政总预算会计核算以收付实现制为主,但中央财政总预算会计的个别事项可以采用权责发生制。二、中央财政总预算会计采用权责发生制的事项有:(一)预算已经安排,由于政策性因素,当年未能
Ministry of Finance, November 19, 2001 Treasury [2001] No. 63 In order to meet the needs of the reform of the budget and treasury collection and payment system and further regulate the general budget accounting of the central government, we hereby make the following provisional supplements to the “General Budget Accounting System” (Hereinafter referred to as the “Supplementary Provisions”): I. The overall financial budget accounting shall be based on the cash receipt and payment system. However, the accrual basis can be used for individual matters of the total budget accounting of the central government. Second, the central fiscal budget accounting accrual system of events are: (a) the budget has been arranged, due to policy factors, the year failed