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《文化事业单位财务制度》修订印发
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财教〔2022〕160号
党中央有关部门,国务院有关部委、有关直属机构,有关人民团体,各省、自治区、直辖市、计划单列市财政厅(局)、文化和旅游厅(局),新疆生产建设兵团财政局、文化体育广电和旅游局:
为进一步规范文化事业单位财务行为,加强财务管理和监督,促进文化事业的健康发展,根据《事业单位财务规则》(财政部令第108号)和国家有关法律制度,结合文化事业单位特点,我们对《文化事业单位财务制度》(财教〔2012〕503号)进行了修订。现将修订后的《文化事业单位财务制度》印发你们,请遵照执行。
附件:文化事业单位财务制度
财政部 文化和旅游部
2022年6月30日
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