Latest Training Materials For Continuing Education In Accounting For Administrative And Public Institutions eBook

In order to implement the spirit of the Third Plenary Session of the 18th CPC Central Committee on the establishment of a comprehensive government financial reporting system on an accrual basis, the Ministry of Finance has recently issued the Measures for the Preparation of Government Financial Reports (Trial) (hereinafter referred to as the Measures), the Operational Guidelines for the Preparation of Comprehensive Financial Reports by the Government (Trial) (hereinafter referred to as the Comprehensive Guidelines) and the Operational Guidelines for the Preparation of Financial Reports by Government Departments (Trial) (hereinafter referred to as the Departmental Guidelines). (hereinafter referred to as "Departmental Guidelines") and other three systems to standardize the preparation of government financial reports during the pilot period of the reform of the comprehensive government financial reporting system on an accrual basis. This book is prepared in accordance with the spirit of the relevant documents of the Ministry of Finance, and provides detailed explanations on the preparation of government financial reports.