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河南水投集团到兴港投资集团财务共享中心调研 - 北京代理记账

河南水投集团到兴港投资集团财务共享中心调研

2021-09-29上一篇 : |下一篇 :

按照财政部统一部署,河南省各级行政事业单位于2019年1月1日起实施政府会计准则制度,这标志着具有中国特色的政府会计标准体系初步形成并付诸实践。

长期以来,我国政府部门实行的是以收付实现制为核算基础的预算会计体系,主要反映部门预算执行情况,对准确反映预算收支情况、加强预算管理和监督发挥了重要作用。随着现代财政制度的逐步建立,仅仅实行预算会计,难以满足新形势下全面加强政府资产负债管理、防范财政风险、促进政府财务管理水平提高的需要。