Current Accounting Standards and Internal Accounting Control Specifications

Author: None
Publisher: Jilin University Press
Publishing Time: None
Features: Financial Departments of provinces, autonomous regions, municipalities directly under the Central Government, and centrally administered cities, Financial Bureau of the Xinjiang Production and Construction Corps, relevant departments of the Party Central Committee, various ministries and commissions of the State Council and their affiliated institutions, General Logistics Department of the Chinese People's Liberation Army, Logistics Department of the People's Armed Police Forces, and all centrally administered enterprises under the Central Government: To promote the construction of internal accounting controls in various units and strengthen internal accounting supervision, while safeguarding the order of the socialist market economy, we have formulated the "Internal Accounting Control Specification—Purchasing and Payment (Trial)" and the "Internal Accounting Control Specification—Sales and Collection (Trial)." These specifications primarily focus on internal accounting controls within units while also addressing controls related to accounting. We are now issuing the "Internal Accounting Control Specification—Purchasing and Finance (Trial)" and the "Internal Accounting Control Specification—Sales and Collection (Trial)" to you, and please arrange for the relevant units under your jurisdiction to implement them for trial starting from the date of issuance. Any issues encountered during the trial should be promptly reported to our department. Ministry of Finance of the People's Republic of China