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关于印发《管理会计基本指引》的通知

LAIYUAN:CAIZHENGBU    FABUSHIJIAN:2017-04-04

   CAIHUI[2016]10HAO

DANGZHONGYANGYOUGUANBUMEN,GUOWUYUANGEBUWEI、GEZHISHUJIGOU,QUANGUORENDACHANGWEIHUIBANGONGTING,QUANGUOZHENGXIEBANGONGTING,GAOFAYUAN,GAOJIANYUAN,GESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGTING(JU),XINJIANGSHENGCHANJIANSHEBINGTUANCAIWUJU,CAIZHENGBUZHUGESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGJIANCHAZHUANYUANBANSHICHU:

  WEICUJINDANWEI(BAOKUOQIYEHEXINGZHENGSHIYEDANWEI)JIAQIANGGUANLIHUIJIGONGZUO,TISHENGNEIBUGUANLISHUIPING,CUJINJINGJIZHUANXINGSHENGJI,GENJU《ZHONGHUARENMINGONGHEGUOHUIJIFA》、《CAIZHENGBUGUANYUQUANMIANTUIJINGUANLIHUIJITIXIJIANSHEDEZHIDAOYIJIAN》DENG,WOBUZHIDINGLE《GUANLIHUIJIJIBENZHIYIN》,XIANYUYINFA,QINGGEDANWEIZAIKAIZHANGUANLIHUIJIGONGZUOZHONGCANZHAOZHIXING。

黑龙江快乐十分走势图                                                                       CAIZHENGBU

                                                                   2016NIAN6YUE22RI

  

FUJIAN:

管理会计基本指引

第一章 总 则

 

  DIYITIAO WEICUJINDANWEI(BAOKUOQIYEHEXINGZHENGSHIYEDANWEI,XIATONG)JIAQIANGGUANLIHUIJIGONGZUO,TISHENGNEIBUGUANLISHUIPING,CUJINJINGJIZHUANXINGSHENGJI,GENJU《ZHONGHUARENMINGONGHEGUOHUIJIFA》、《CAIZHENGBUGUANYUQUANMIANTUIJINGUANLIHUIJITIXIJIANSHEDEZHIDAOYIJIAN》DENG,ZHIDINGBENZHIYIN。

  DIERTIAO JIBENZHIYINZAIGUANLIHUIJIZHIYINTIXIZHONGQITONGLINGZUOYONG,SHIZHIDINGYINGYONGZHIYINHEJIANSHEANLIKUDEJICHU。GUANLIHUIJIZHIYINTIXIBAOKUOJIBENZHIYIN、YINGYONGZHIYINHEANLIKU,YONGYIZHIDAODANWEIGUANLIHUIJISHIJIAN。

  DISANTIAO GUANLIHUIJIDEMUBIAOSHITONGGUOYUNYONGGUANLIHUIJIGONGJUFANGFA,CANYUDANWEIGUIHUA、JUECE、KONGZHI、PINGJIAHUODONGBINGWEIZHITIGONGYOUYONGXINXI,TUIDONGDANWEISHIXIANZHANLVEGUIHUA。

  DISITIAO DANWEIYINGYONGGUANLIHUIJI,YINGZUNXUNXIALIEYUANZE:

黑龙江快乐十分走势图  (YI)ZHANLVEDAOXIANGYUANZE。GUANLIHUIJIDEYINGYONGYINGYIZHANLVEGUIHUAWEIDAOXIANG,YICHIXUCHUANGZAOJIAZHIWEIHEXIN,CUJINDANWEIKECHIXUFAZHAN。

  (ER)RONGHEXINGYUANZE。GUANLIHUIJIYINGQIANRUDANWEIXIANGGUANLINGYU、CENGCI、HUANJIE,YIYEWULIUCHENGWEIJICHU,LIYONGGUANLIHUIJIGONGJUFANGFA,JIANGCAIWUHEYEWUDENGYOUJIRONGHE。

黑龙江快乐十分走势图  (SAN)SHIYINGXINGYUANZE。GUANLIHUIJIDEYINGYONGYINGYUDANWEIYINGYONGHUANJINGHEZISHENTEZHENGXIANGSHIYING。DANWEIZISHENTEZHENGBAOKUODANWEIXINGZHI、GUIMO、FAZHANJIEDUAN、GUANLIMOSHI、ZHILISHUIPINGDENG。

  (SI)CHENGBENXIAOYIYUANZE。GUANLIHUIJIDEYINGYONGYINGQUANHENGSHISHICHENGBENHEYUQIXIAOYI,HELI、YOUXIAODITUIJINGUANLIHUIJIYINGYONG。

黑龙江快乐十分走势图  DIWUTIAO GUANLIHUIJIYINGYONGZHUTISHIGUANLIJUECEZHUTIQUEDING,KEYISHIDANWEIZHENGTI,YEKEYISHIDANWEINEIBUDEZERENZHONGXIN。

  DILIUTIAO DANWEIYINGYONGGUANLIHUIJI,YINGBAOKUOYINGYONGHUANJING、GUANLIHUIJIHUODONG、GONGJUFANGFA、XINXIYUBAOGAODENGSIYAOSU。

  

第二章 应用环境

 

黑龙江快乐十分走势图  DIQITIAO DANWEIYINGYONGGUANLIHUIJI,YINGCHONGFENLEJIEHEFENXIQIYINGYONGHUANJING。GUANLIHUIJIYINGYONGHUANJING,SHIDANWEIYINGYONGGUANLIHUIJIDEJICHU,BAOKUONEIWAIBUHUANJING。

  NEIBUHUANJINGZHUYAOBAOKUOYUGUANLIHUIJIJIANSHEHESHISHIXIANGGUANDEJIAZHICHUANGZAOMOSHI、ZUZHIJIAGOU、GUANLIMOSHI、ZIYUANBAOZHANG、XINXIXITONGDENGYINSU。

  WAIBUHUANJINGZHUYAOBAOKUOGUONEIWAIJINGJI、SHICHANG、FALV、XINGYEDENGYINSU。

黑龙江快乐十分走势图  DIBATIAO DANWEIYINGZHUNQUEFENXIHEBAWOJIAZHICHUANGZAOMOSHI,TUIDONGCAIWUYUYEWUDENGDEYOUJIRONGHE。

黑龙江快乐十分走势图  DIJIUTIAO DANWEIYINGGENJUZUZHIJIAGOUTEDIAN,JIANLIJIANQUANNENGGOUMANZUGUANLIHUIJIHUODONGSUOXUDEYOUCAIWU、YEWUDENGXIANGGUANRENYUANZUCHENGDEGUANLIHUIJIZUZHITIXI。YOUTIAOJIANDEDANWEIKEYISHEZHIGUANLIHUIJIJIGOU,ZUZHIKAIZHANGUANLIHUIJIGONGZUO。

  DISHITIAO DANWEIYINGGENJUGUANLIMOSHIQUEDINGZERENZHUTI,MINGQUEGECENGJIYIJIGECENGJINEIDEBUMEN、GANGWEIZHIJIANDEGUANLIHUIJIZERENQUANXIAN,ZHIDINGGUANLIHUIJISHISHIFANGAN,YILUOSHIGUANLIHUIJIZEREN。

  DISHIYITIAO DANWEIYINGCONGRENLI、CAILI、WULIDENGFANGMIANZUOHAOZIYUANBAOZHANGGONGZUO,JIAQIANGZIYUANZHENGHE,TIGAOZIYUANLIYONGXIAOLVXIAOGUO,QUEBAOGUANLIHUIJIGONGZUOSHUNLIKAIZHAN。

  DANWEIYINGZHUZHONGGUANLIHUIJILINIAN、ZHISHIPEIXUN,JIAQIANGGUANLIHUIJIRENCAIPEIYANG。

  DISHIERTIAO DANWEIYINGJIANGGUANLIHUIJIXINXIHUAXUQIUNARUXINXIXITONGGUIHUA,TONGGUOXINXIXITONGZHENGHE、GAIZAOHUOXINJIANDENGTUJING,JISHI、GAOXIAODITIGONGHEGUANLIXIANGGUANXINXI,TUIJINGUANLIHUIJISHISHI。

 

第三章 管理会计活动

 

黑龙江快乐十分走势图    DISHISANTIAO GUANLIHUIJIHUODONGSHIDANWEILIYONGGUANLIHUIJIXINXI,YUNYONGGUANLIHUIJIGONGJUFANGFA,ZAIGUIHUA、JUECE、KONGZHI、PINGJIADENGFANGMIANFUWUYUDANWEIGUANLIXUYAODEXIANGGUANHUODONG。

黑龙江快乐十分走势图  DISHISITIAO DANWEIYINGYONGGUANLIHUIJI,YINGZUOHAOXIANGGUANXINXIZHICHI,CANYUZHANLVEGUIHUANIDING,CONGZHICHIQIDINGWEI、MUBIAOSHEDING、SHISHIFANGANXUANZEDENGFANGMIAN,WEIDANWEIHELIZHIDINGZHANLVEGUIHUATIGONGZHICHENG。

黑龙江快乐十分走势图  DISHIWUTIAO DANWEIYINGYONGGUANLIHUIJI,YINGRONGHECAIWUHEYEWUDENGHUODONG,JISHICHONGFENTIGONGHELIYONGXIANGGUANXINXI,ZHICHIDANWEIGECENGJIGENJUZHANLVEGUIHUAZUOCHUJUECE。

  DISHILIUTIAO DANWEIYINGYONGGUANLIHUIJI,YINGSHEDINGDINGLIANGDINGXINGBIAOZHUN,QIANGHUAFENXI、GOUTONG、XIEDIAO、FANKUIDENGKONGZHIJIZHI,ZHICHIHEYINDAODANWEICHIXUGAOZHIGAOXIAODISHISHIDANWEIZHANLVEGUIHUA。

黑龙江快乐十分走势图  DISHIQITIAO DANWEIYINGYONGGUANLIHUIJI,YINGHELISHEJIPINGJIATIXI,JIYUGUANLIHUIJIXINXIDENG,PINGJIADANWEIZHANLVEGUIHUASHISHIQINGKUANG,BINGYICIWEIJICHUJINXINGKAOHE,WANSHANJILIJIZHI;TONGSHI,DUIGUANLIHUIJIHUODONGJINXINGPINGGUHEWANSHAN,YICHIXUGAIJINGUANLIHUIJIYINGYONG。

  

第四章 工具方法

 

  DISHIBATIAO GUANLIHUIJIGONGJUFANGFASHISHIXIANGUANLIHUIJIMUBIAODEJUTISHOUDUAN。

黑龙江快乐十分走势图  DISHIJIUTIAO GUANLIHUIJIGONGJUFANGFASHIDANWEIYINGYONGGUANLIHUIJISHISUOCAIYONGDEZHANLVEDITU、GUNDONGYUSUANGUANLI、ZUOYECHENGBENGUANLI、BENLIANGLIFENXI、PINGHENGJIFENKADENGMOXING、JISHU、LIUCHENGDETONGCHENG。GUANLIHUIJIGONGJUFANGFAJUYOUKAIFANGXING,SUIZHESHIJIANFAZHANBUDUANFENGFUWANSHAN。

  DIERSHITIAO GUANLIHUIJIGONGJUFANGFAZHUYAOYINGYONGYUYIXIALINGYU:ZHANLVEGUANLI、YUSUANGUANLI、CHENGBENGUANLI、YINGYUNGUANLI、TOURONGZIGUANLI、JIXIAOGUANLI、FENGXIANGUANLIDENG。

黑龙江快乐十分走势图  (YI)ZHANLVEGUANLILINGYUYINGYONGDEGUANLIHUIJIGONGJUFANGFABAOKUODANBUXIANYUZHANLVEDITU、JIAZHILIANGUANLIDENG;

黑龙江快乐十分走势图  (ER)YUSUANGUANLILINGYUYINGYONGDEGUANLIHUIJIGONGJUFANGFABAOKUODANBUXIANYUQUANMIANYUSUANGUANLI、GUNDONGYUSUANGUANLI、ZUOYEYUSUANGUANLI、LINGJIYUSUANGUANLI、DANXINGYUSUANGUANLIDENG;

黑龙江快乐十分走势图  (SAN)CHENGBENGUANLILINGYUYINGYONGDEGUANLIHUIJIGONGJUFANGFABAOKUODANBUXIANYUMUBIAOCHENGBENGUANLI、BIAOZHUNCHENGBENGUANLI、BIANDONGCHENGBENGUANLI、ZUOYECHENGBENGUANLI、SHENGMINGZHOUQICHENGBENGUANLIDENG;

  (SI)YINGYUNGUANLILINGYUYINGYONGDEGUANLIHUIJIGONGJUFANGFABAOKUODANBUXIANYUBENLIANGLIFENXI、MINGANXINGFENXI、BIANJIFENXI、BIAOGANGUANLIDENG;

黑龙江快乐十分走势图  (WU)TOURONGZIGUANLILINGYUYINGYONGDEGUANLIHUIJIGONGJUFANGFABAOKUODANBUXIANYUTIEXIANXIANJINLIUFA、XIANGMUGUANLI、ZIBENCHENGBENFENXIDENG;

黑龙江快乐十分走势图  (LIU)JIXIAOGUANLILINGYUYINGYONGDEGUANLIHUIJIGONGJUFANGFABAOKUODANBUXIANYUGUANJIANZHIBIAOFA、JINGJIZENGJIAZHI、PINGHENGJIFENKADENG;

  (QI)FENGXIANGUANLILINGYUYINGYONGDEGUANLIHUIJIGONGJUFANGFABAOKUODANBUXIANYUDANWEIFENGXIANGUANLIKUANGJIA、FENGXIANJUZHENMOXINGDENG。

  DIERSHIYITIAO DANWEIYINGYONGGUANLIHUIJI,YINGJIEHEZISHENSHIJIQINGKUANG,GENJUGUANLITEDIANHESHIJIANXUYAOXUANZESHIYONGDEGUANLIHUIJIGONGJUFANGFA,BINGJIAQIANGGUANLIHUIJIGONGJUFANGFADEXITONGHUA、JICHENGHUAYINGYONG。

  

第五章 信息与报告

 

黑龙江快乐十分走势图  DIERSHIERTIAO GUANLIHUIJIXINXIBAOKUOGUANLIHUIJIYINGYONGGUOCHENGZHONGSUOSHIYONGHESHENGCHENGDECAIWUXINXIHEFEICAIWUXINXI。

  DIERSHISANTIAO DANWEIYINGCHONGFENLIYONGNEIWAIBUGEZHONGQUDAO,TONGGUOCAIJI、ZHUANHUANDENGDUOZHONGFANGSHI,HUODEXIANGGUAN、KEKAODEGUANLIHUIJIJICHUXINXI。

  DIERSHISITIAO DANWEIYINGYOUXIAOLIYONGXIANDAIXINXIJISHU,DUIGUANLIHUIJIJICHUXINXIJINXINGJIAGONG、ZHENGLI、FENXIHECHUANDI,YIMANZUGUANLIHUIJIYINGYONGXUYAO。

  DIERSHIWUTIAO DANWEISHENGCHENGDEGUANLIHUIJIXINXIYINGXIANGGUAN、KEKAO、JISHI、KELIJIE。

黑龙江快乐十分走势图  DIERSHILIUTIAO GUANLIHUIJIBAOGAOSHIGUANLIHUIJIHUODONGCHENGGUODEZHONGYAOBIAOXIANXINGSHI,ZHIZAIWEIBAOGAOSHIYONGZHETIGONGMANZUGUANLIXUYAODEXINXI。GUANLIHUIJIBAOGAOANQIJIANKEYIFENWEIDINGQIBAOGAOHEBUDINGQIBAOGAO,ANNEIRONGKEYIFENWEIZONGHEXINGBAOGAOHEZHUANXIANGBAOGAODENGLEIBIE。

  DIERSHIQITIAO DANWEIKEYIGENJUGUANLIXUYAOHEGUANLIHUIJIHUODONGXINGZHISHEDINGBAOGAOQIJIAN。YIBANYINGYIGONGLIQIJIANZUOWEIBAOGAOQIJIAN,YEKEYIGENJUTEDINGXUYAOSHEDINGBAOGAOQIJIAN。

   

  第六章 附 则

 

黑龙江快乐十分走势图  DIERSHIBATIAO BENZHIYINYOUCAIZHENGBUFUZEJIESHI。

黑龙江快乐十分走势图  DIERSHIJIUTIAO BENZHIYINZIYINFAZHIRIQISHIXING。

黑龙江快乐十分走势图YUANWENDIZHI:http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201606/t20160624_2336654.html