medium
2022-10-10
Specific Guidelines for Cost Accounting in Public Institutions — Scientific Research Institutions
《事业单位成本核算具体指引——科学事业单位》印发
财政部
mof
The Ministry of Finance issues specific cost accounting guidelines for scientific research public institutions, detailing the accounting principles and methods these institutions must follow.
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财会〔2022〕27号<br>
有关中央预算单位，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，有关单位：<br>
为建立健全政府成本核算指引体系，规范科学事业单位成本核算工作，根据《事业单位成本核算基本指引》（财会〔2019〕25号）、《科学事业单位财务制度》（财教〔2022〕166号）等规定，我部制定了《事业单位成本核算具体指引——科学事业单位》，现予印发，请遵照执行。<br>
执行中如有问题，请及时反馈我部。<br>
附件：事业单位成本核算具体指引——科学事业单位<br>
<br>
财 政 部<br>
2022年9月26日
Topics
public finance
accounting standards
scientific research
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2022-10-10 |
| Category | normative |
| Policy Area | 事业单位财务管理 |
| CMS Category | 政策发布 |
Verification
References (5)
| unkn 财会〔2022〕27号 | formal |
| unkn 财会〔2019〕25号 | formal |
| unkn 财教〔2022〕166号 | formal |
| unkn 事业单位成本核算基本指引 | named |
|
unkn
科学事业单位财务制度
《科学事业单位财务制度》印发 |
named |
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