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财政部修订发布了新《财政总预算会计制度》,自2016年1月1日起执行。新制度就政府股权投资的会计核算做出新的相关规定。本文阐述了新制度关于政府股权投资的核算要点,并通过图解和实例阐释新增规定的会计处理,以便于会计实务工作者正确理解和执行新会计制度。
The Ministry of Finance revised and promulgated the new “Total Financial Budget Accounting System” and implemented it on January 1, 2016. The new system made new relevant provisions on the accounting of government equity investments. This article elaborates the key points of the new system on the accounting of government equity investment, and explains the new accounting treatment through the illustration and example so that the accounting practitioners can correctly understand and implement the new accounting system.