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2026-02-06 16:35:00
Management Accounting Application Guideline No. 804 — Financial Shared Services (Draft for Comments)
《管理会计应用指引第804号——财务共享服务(征求意见稿)》征求意见
This document solicits public feedback on a draft guideline establishing standards for the application of financial shared services within the framework of China's management accounting system.
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财办会〔2026〕2号<br>
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,国务院有关部委、有关直属机构办公厅(室),有关单位:<br>
为了贯彻落实《财政部关于全面深化管理会计应用的指导意见》(财会〔2024〕22号),规范单位财务共享服务中心的建设与运营,促进财务共享服务健康发展,推动会计工作数智化转型,根据《管理会计基本指引》,我们研究起草了《管理会计应用指引第804号——财务共享服务(征求意见稿)》及起草说明。现转去,请组织征求意见,并于2026年3月31日前将意见反馈至财政部会计司,反馈意见材料中请注明联系人及联系方式。同时,欢迎有关方面提出宝贵意见。<br>
联系电话:010-68554531,010-68552707<br>
通讯地址:北京市西城区三里河南三巷3号 100820<br>
电子邮箱:zhidusanchu@mof.gov.cn<br>
附件:1.管理会计应用指引第804号——财务共享服务(征求意见稿)<br>
2.《管理会计应用指引第804号——财务共享服务(征求意见稿)》起草说明<br>
财政部办公厅<br>
2026年1月30日
Topics
accounting standards
financial management
corporate governance
Metadata
| Publisher | |
| Site | mof |
| Date | 2026-02-06 16:35:00 |
| Category | normative |
| Policy Area | 财政管理 |
| CMS Category | 财政新闻 |
Verification
References (4)
| unkn 财办会〔2026〕2号 | formal |
| unkn 财会〔2024〕22号 | formal |
| unkn 财政部关于全面深化管理会计应用的指导意见 | named |
| unkn 管理会计基本指引 | named |
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