← Back to document 财政部会计司发布2026年第一批政府会计准则制度实施问答
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.TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;} .TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;} 2026年1月16日 来源:会计司   2026年1月15日,财政部会计司发布2026年第一批政府会计准则制度实施问答(4个),内容涉及预算管理一体化(1个)、慈善组织担任受托人的慈善信托(1个)、固定资产(2个)等的会计处理。   预算管理一体化实施问答相关链接为:   http://kjs.mof.gov.cn/zt/zfkjzz/sswd/ysglyth/   慈善组织担任受托人的慈善信托实施问答相关链接为:   http://kjs.mof.gov.cn/zt/zfkjzz/sswd/qtkjcl/   固定资产实施问答相关链接为:   http://kjs.mof.gov.cn/zt/zfkjzz/sswd/gdzc/
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