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政府会计是权责发生制还是收付实现制 -法律知识
释义
法律分析:
预算会计实行收付实现制,国务院另有规定的,从其规定务会计实行权责发生制。
法律依据:
《中华人民共和国政府会计准则——基本准则》 第三条 政府会计由预算会计和财务会计构成。
预算会计实行收付实现制,国务院另有规定的,依照其规定。
财务会计实行权责发生制。
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systematization of administrative regulations
system for appointment of posts
system for awarding enterprise staff and workers
system for degree of kinship
system for disregard of the corporation
system for officers on reserve service
system for reporting on raising prices
system for safe-keeping of a criminal's properties
system for sales of exchanges by banks
system for statistical report and handling of occupational diseases
system for submission of accounting and population reports
system for the control of enterprise taxation
system for the control of the total discharge of pollutants
system for the distribution and supply of goods and materials
system for the grading of imprisonment security
system for the prevention and control of pollution from solid wastes
system for the recourse of administrative compensation
system for the review of constitutionality
system for the review of patent applications
system for the use of police instruments by the people's police
system for the use of weapons by the people's police
system guaranteeing the human rights for the disabled
system interpretation
systemization of legal norms
system management
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更新时间:2026/2/18 6:44:43