2013年事业单位会计准则

2013年事业单位会计准则 事业单位会计准则 第一章 总 则 第一条 为了规范事业单位的会计核算，保证会计信息质量，促进公益事业健康发展，根据《中华人民共和国会计法》等有关法律、行政法规，制定本准则。 第二条 本准则适用于各级各类事业单位。 第三条 事业单位会计 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 、行业事业单位会计制度(以下统称会计制度)等，由财政部根据本准则制定。 第四条 事业单位会计核算的目标是向会计信息使用者提供与事业单位财务状况、事业成果、预算执行等有关的会计信息，反映事业单位受托责任的履行情况，有助于会计信息使用者进行社会管理、作出经济决策。 事业单位会计信息使用者包括政府及其有关部门、举办(上级)单位、债权人、事业单位自身和其他利益相关者。 第五条 事业单位应当对其自身发生的经济业务或者事项进行会计核算。 第六条 事业单位会计核算应当以事业单位各项业务活动持续正常地进行为前提。 第七条 事业单位应当划分会计期间，分期结算账目和编制财务会计 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 (又称财务报告，下同)。 会计期间至少分为年度和月度。会计年度、月度等会计期间的起讫日期采用公历日期。 第八条 事业单位会计核算应当以人民币作为记账本位币。发生外币业务时，应当将有关外币金额折算为人民币金额计量。 第九条 事业单位会计核算一般采用收付实现制;部分经济业务或者事项采用权责发生制核算的，由财政部在会计制度中具体规定。 行业事业单位的会计核算采用权责发生制的，由财政部在相关会计制度中规定。 第十条 事业单位会计要素包括资产、负债、净资产、收入、支出或者费用。 第十一条 事业单位应当采用借贷记账法记账。 第二章 会计信息质量 要求 对教师党员的评价套管和固井爆破片与爆破装置仓库管理基本要求三甲医院都需要复审吗 第十二条 事业单位应当以实际发生的经济业务或者事项为依据进行会计核算，如实反映各项会计要素的情况和结果，保证会计信息真实可靠。 第十三条 事业单位应当将发生的各项经济业务或者事项统一纳入会计核算，确保会计信息能够全面反映事业单位的财务状况、事业成果、预算执行等情to a customer request for objective, comprehensive investigation, analysis, evaluation, focusing on factors that could affect credit assets, effective identification of risks. Eighth investigators should be based on the Bank's credit policy screening, filter in line with the Bank's credit scope of customer, credit business, shall not entertain our prohibition of involvement of clients and credit business. Nineth survey about customer surveys and data verification should be based on field surveys, and indirect surveys as a supplement. If necessary, by external credit Bureau to verify the authenticity of customer information. Article tenth credit pre-loan investigation should be completed by the person himself, may not authorize a third party, except where otherwise provided for by the system of the Bank. Branch Manager may hint, instruction, order signature of investigations in cases that are not involved in the investigation, pre-loan investigation a mere formality. 11th pre-loan investigation should be two participants, one person, another person aided person, except on business with special provisions. Main and auxiliary officers shall be due diligence, investigators as a sponsor of the credit business, bear primary responsibility for credit, is the responsibility of credit business. Risk managers participate in the pre-loan investigation work in parallel, as a double investigation, risk managers held accountable for their findings. Article 12th pre-loan investigation officer shall give their opinion in a credit report and signatures, findings should be clear. Only signed comments, and ambiguous or contradictory, deemed to be agreed for the credit business. 13th marketing lines management departments at all levels to meet the conditions of credit 况。 第十四条 事业单位对于已经发生的经济业务或者事项，应当及时进行会计核算，不得提前或者延后。 第十五条 事业单位提供的会计信息应当具有可比性。 同一事业单位不同时期发生的相同或者相似的经济业务或者事项，应当采用一致的会计政策，不得随意变更。确需变更的，应当将变更的内容、理由和对单位财务状况及事业成果的影响在附注中予以说明。 同类事业单位中不同单位发生的相同或者相似的经济业务或者事项，应当采用统一的会计政策，确保同类单位会计信息口径一致，相互可比。 第十六条 事业单位提供的会计信息应当与事业单位受托责任履行情况的反映、会计信息使用者的管理、决策需要相关，有助于会计信息使用者对事业单位过去、现在或者未来的情况作出评价或者预测。 第十七条 事业单位提供的会计信息应当清晰明了，便于会计信息使用者理解和使用。 第三章 资 产 第十八条 资产是指事业单位占有或者使用的能以货币计量的经济资源，包括各种财产、债权和其他权利。 第十九条 事业单位的资产按照流动性，分为流动资产和非流动资产。 流动资产是指预计在1年内(含1年)变现或者耗用的资产。 非流动资产是指流动资产以外的资产。 第二十条 事业单位的流动资产包括货币资金、短期投资、应收及预付款项、存货等。 货币资金包括库存现金、银行存款、零余额账户用款额度等。 短期投资是指事业单位依法取得的，持有时间不超过1年(含1年)的投资。 应收及预付款项是指事业单位在开展业务活动中形成的各项债权，包括财政应返还额度、应收票据、应收账款、其他应收款等应收款项和预付账款。 存货是指事业单位在开展业务活动及其他活动中为耗用而储存的资产，包括材料、燃料、包装物和低值易耗品等。 第二十一条 事业单位的非流动资产包括长期投资、在建工程、固定资产、无形资产等。 长期投资是指事业单位依法取得的，持有时间超过1年(不含1年)的各种股权和债权性质的投资。 在建工程是指事业单位已经发生必要支出，但尚未完工交付使用的各种建筑to a customer request for objective, comprehensive investigation, analysis, evaluation, focusing on factors that could affect credit assets, effective identification of risks. Eighth investigators should be based on the Bank's credit policy screening, filter in line with the Bank's credit scope of customer, credit business, shall not entertain our prohibition of involvement of clients and credit business. Nineth survey about customer surveys and data verification should be based on field surveys, and indirect surveys as a supplement. If necessary, by external credit Bureau to verify the authenticity of customer information. Article tenth credit pre-loan investigation should be completed by the person himself, may not authorize a third party, except where otherwise provided for by the system of the Bank. Branch Manager may hint, instruction, order signature of investigations in cases that are not involved in the investigation, pre-loan investigation a mere formality. 11th pre-loan investigation should be two participants, one person, another person aided person, except on business with special provisions. Main and auxiliary officers shall be due diligence, investigators as a sponsor of the credit business, bear primary responsibility for credit, is the responsibility of credit business. Risk managers participate in the pre-loan investigation work in parallel, as a double investigation, risk managers held accountable for their findings. Article 12th pre-loan investigation officer shall give their opinion in a credit report and signatures, findings should be clear. Only signed comments, and ambiguous or contradictory, deemed to be agreed for the credit business. 13th marketing lines management departments at all levels to meet the conditions of credit (包括新建、改建、扩建、修缮等)和设备安装工程。 固定资产是指事业单位持有的使用期限超过1年(不含1年)，单位价值在规定 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 以上，并在使用过程中基本保持原有物质形态的资产，包括房屋及构筑物、专用设备、通用设备等。单位价值虽未达到规定标准，但是耐用时间超过1年(不含1年)的大批同类物资，应当作为固定资产核算。 无形资产是指事业单位持有的没有实物形态的可辨认非货币性资产，包括专利权、商标权、著作权、土地使用权、非专利技术等。 第二十二条 事业单位的资产应当按照取得时的实际成本进行计量。除国家另有规定外，事业单位不得自行调整其账面价值。 应收及预付款项应当按照实际发生额计量。 以支付对价方式取得的资产，应当按照取得资产时支付的现金或者现金等价物的金额，或者按照取得资产时所付出的非货币性资产的评估价值等金额计量。 取得资产时没有支付对价的，其计量金额应当按照有关凭据注明的金额加上相关税费、运输费等确定;没有相关凭据的，其计量金额比照同类或类似资产的市场价格加上相关税费、运输费等确定;没有相关凭据、同类或类似资产的市场价格也无法可靠取得的，所取得的资产应当按照名义金额入账。 第二十三条 事业单位对固定资产计提折旧、对无形资产进行摊销的，由财政部在相关财务会计制度中规定。 第四章 负 债 第二十四条 负债是指事业单位所承担的能以货币计量，需要以资产或者劳务偿还的债务。 第二十五条 事业单位的负债按照流动性，分为流动负债和非流动负债。 流动负债是指预计在1年内(含1年)偿还的负债。 非流动负债是指流动负债以外的负债。 第二十六条 事业单位的流动负债包括短期借款、应付及预收款项、应付职工薪酬、应缴款项等。 短期借款是指事业单位借入的期限在1年内(含1年)的各种借款。 应付及预收款项是指事业单位在开展业务活动中发生的各项债务，包括应付票据、应付账款、其他应付款等应付款项和预收账款。 应付职工薪酬是指事业单位应付未付的职工工资、津贴补贴等。 应缴款项是指事业单位应缴未缴的各种款项，包括应当上缴国库或者财政专户的款项、应缴税费，以及其他按照国家有关规定应当上缴的款项。 第二十七条 事业单位的非流动负债包括长期借款、长期应付款等。 to a customer request for objective, comprehensive investigation, analysis, evaluation, focusing on factors that could affect credit assets, effective identification of risks. Eighth investigators should be based on the Bank's credit policy screening, filter in line with the Bank's credit scope of customer, credit business, shall not entertain our prohibition of involvement of clients and credit business. Nineth survey about customer surveys and data verification should be based on field surveys, and indirect surveys as a supplement. If necessary, by external credit Bureau to verify the authenticity of customer information. Article tenth credit pre-loan investigation should be completed by the person himself, may not authorize a third party, except where otherwise provided for by the system of the Bank. Branch Manager may hint, instruction, order signature of investigations in cases that are not involved in the investigation, pre-loan investigation a mere formality. 11th pre-loan investigation should be two participants, one person, another person aided person, except on business with special provisions. Main and auxiliary officers shall be due diligence, investigators as a sponsor of the credit business, bear primary responsibility for credit, is the responsibility of credit business. Risk managers participate in the pre-loan investigation work in parallel, as a double investigation, risk managers held accountable for their findings. Article 12th pre-loan investigation officer shall give their opinion in a credit report and signatures, findings should be clear. Only signed comments, and ambiguous or contradictory, deemed to be agreed for the credit business. 13th marketing lines management departments at all levels to meet the conditions of credit 长期借款是指事业单位借入的期限超过1年(不含1年)的各种借款。 长期应付款是指事业单位发生的偿还期限超过1年(不含1年)的应付款项，主要指事业单位融资租入固定资产发生的应付租赁款。 第二十八条 事业单位的负债应当按照合同金额或实际发生额进行计量。 第五章 净资产 第二十九条 净资产是指事业单位资产扣除负债后的余额。 第三十条 事业单位的净资产包括事业基金、非流动资产基金、专用基金、财政补助结转结余、非财政补助结转结余等。 事业基金是指事业单位拥有的非限定用途的净资产，其来源主要为非财政补助结余扣除结余分配后滚存的金额。 非流动资产基金是指事业单位非流动资产占用的金额。 专用基金是指事业单位按规定提取或者设置的具有专门用途的净资产。 财政补助结转结余是指事业单位各项财政补助收入与其相关支出相抵后剩余滚存的、须按规定管理和使用的结转和结余资金。 非财政补助结转结余是指事业单位除财政补助收支以外的各项收入与各项支出相抵后的余额。其中，非财政补助结转是指事业单位除财政补助收支以外的各专项资金收入与其相关支出相抵后剩余滚存的、须按规定用途使用的结转资金;非财政补助结余是指事业单位除财政补助收支以外的各非专项资金收入与各非专项资金支出相抵后的余额。 第三十一条 事业基金、非流动资产基金、专用基金、财政补助结转结余、非财政补助结转结余等净资产项目应当分项列入资产负债表。 第六章 收 入 第三十二条 收入是指事业单位开展业务及其他活动依法取得的非偿还性资金。 第三十三条 事业单位的收入包括财政补助收入、事业收入、上级补助收入、附属单位上缴收入、经营收入和其他收入等。 财政补助收入是指事业单位从同级财政部门取得的各类财政拨款，包括基本支出补助和项目支出补助。 事业收入是指事业单位开展专业业务活动及其辅助活动取得的收入。其中:按照国家有关规定应当上缴国库或者财政专户的资金，不计入事业收入;从财政专户核拨给事业单位的资金和经核准不上缴国库或者财政专户的资金，计入事业收入。 上级补助收入是指事业单位从主管部门和上级单位取得的非财政补助收入。 to a customer request for objective, comprehensive investigation, analysis, evaluation, focusing on factors that could affect credit assets, effective identification of risks. Eighth investigators should be based on the Bank's credit policy screening, filter in line with the Bank's credit scope of customer, credit business, shall not entertain our prohibition of involvement of clients and credit business. Nineth survey about customer surveys and data verification should be based on field surveys, and indirect surveys as a supplement. If necessary, by external credit Bureau to verify the authenticity of customer information. Article tenth credit pre-loan investigation should be completed by the person himself, may not authorize a third party, except where otherwise provided for by the system of the Bank. Branch Manager may hint, instruction, order signature of investigations in cases that are not involved in the investigation, pre-loan investigation a mere formality. 11th pre-loan investigation should be two participants, one person, another person aided person, except on business with special provisions. Main and auxiliary officers shall be due diligence, investigators as a sponsor of the credit business, bear primary responsibility for credit, is the responsibility of credit business. Risk managers participate in the pre-loan investigation work in parallel, as a double investigation, risk managers held accountable for their findings. Article 12th pre-loan investigation officer shall give their opinion in a credit report and signatures, findings should be clear. Only signed comments, and ambiguous or contradictory, deemed to be agreed for the credit business. 13th marketing lines management departments at all levels to meet the conditions of credit 附属单位上缴收入是指事业单位附属独立核算单位按照有关规定上缴的收入。 经营收入是指事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动取得的收入。 其他收入是指财政补助收入、事业收入、上级补助收入、附属单位上缴收入和经营收入以外的各项收入，包括投资收益、利息收入、捐赠收入等。 第三十四条 事业单位的收入一般应当在收到款项时予以确认，并按照实际收到的金额进行计量。 采用权责发生制确认的收入，应当在提供服务或者发出存货，同时收讫价款或者取得索取价款的凭据时予以确认，并按照实际收到的金额或者有关凭据注明的金额进行计量。 第七章 支出或者费用 第三十五条 支出或者费用是指事业单位开展业务及其他活动发生的资金耗费和损失。 第三十六条 事业单位的支出或者费用包括事业支出、对附属单位补助支出、上缴上级支出、经营支出和其他支出等。 事业支出是指事业单位开展专业业务活动及其辅助活动发生的基本支出和项目支出。 对附属单位补助支出是指事业单位用财政补助收入之外的收入对附属单位补助发生的支出。 上缴上级支出是指事业单位按照财政部门和主管部门的规定上缴上级单位的支出。 经营支出是指事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动发生的支出。 其他支出是指事业支出、对附属单位补助支出、上缴上级支出和经营支出以外的各项支出，包括利息支出、捐赠支出等。 第三十七条 事业单位开展非独立核算经营活动的，应当正确归集开展经营活动发生的各项费用数;无法直接归集的，应当按照规定的标准或比例合理分摊。 事业单位的经营支出与经营收入应当配比。 第三十八条 事业单位的支出一般应当在实际支付时予以确认，并按照实际支付金额进行计量。 采用权责发生制确认的支出或者费用，应当在其发生时予以确认，并按照实际发生额进行计量。 to a customer request for objective, comprehensive investigation, analysis, evaluation, focusing on factors that could affect credit assets, effective identification of risks. Eighth investigators should be based on the Bank's credit policy screening, filter in line with the Bank's credit scope of customer, credit business, shall not entertain our prohibition of involvement of clients and credit business. Nineth survey about customer surveys and data verification should be based on field surveys, and indirect surveys as a supplement. If necessary, by external credit Bureau to verify the authenticity of customer information. Article tenth credit pre-loan investigation should be completed by the person himself, may not authorize a third party, except where otherwise provided for by the system of the Bank. Branch Manager may hint, instruction, order signature of investigations in cases that are not involved in the investigation, pre-loan investigation a mere formality. 11th pre-loan investigation should be two participants, one person, another person aided person, except on business with special provisions. Main and auxiliary officers shall be due diligence, investigators as a sponsor of the credit business, bear primary responsibility for credit, is the responsibility of credit business. Risk managers participate in the pre-loan investigation work in parallel, as a double investigation, risk managers held accountable for their findings. Article 12th pre-loan investigation officer shall give their opinion in a credit report and signatures, findings should be clear. Only signed comments, and ambiguous or contradictory, deemed to be agreed for the credit business. 13th marketing lines management departments at all levels to meet the conditions of credit 第八章 财务会计报告 第三十九条 财务会计报告是反映事业单位某一特定日期的财务状况和某一会计期间的事业成果、预算执行等会计信息的文件。 第四十条 事业单位的财务会计报告包括财务报表和其他应当在财务会计报告中披露的相关信息和资料。 第四十一条 财务报表是对事业单位财务状况、事业成果、预算执行情况等的结构性表述。财务报表由会计报表及其附注构成。 会计报表至少应当包括下列组成部分: (一)资产负债表; (二)收入支出表或者收入费用表; (三)财政补助收入支出表。 第四十二条 资产负债表是指反映事业单位在某一特定日期的财务状况的报表。 资产负债表应当按照资产、负债和净资产分类列示。资产和负债应当分别流动资产和非流动资产、流动负债和非流动负债列示。 第四十三条 收入支出表或者收入费用表是指反映事业单位在某一会计期间的事业成果及其分配情况的报表。 收入支出表或者收入费用表应当按照收入、支出或者费用的构成和非财政补助结余分配情况分项列示。 第四十四条 财政补助收入支出表是指反映事业单位在某一会计期间财政补助收入、支出、结转及结余情况的报表。 第四十五条 附注是指对在会计报表中列示项目的文字描述或明细资料，以及对未能在会计报表中列示项目的说明等。 附注至少应当包括下列内容: (一)遵循事业单位会计准则、事业单位会计制度(行业事业单位会计制度)的声明; (二)会计报表中列示的重要项目的进一步说明，包括其主要构成、增减变动情况等; (三)有助于理解和分析会计报表需要说明的其他事项。 第四十六条 事业单位财务报表应当根据登记完整、核对无误的账簿记录和其他有关资料编制，做到数字真实、计算准确、内容完整、报送及时。 第九章 附 则 第四十七条 纳入企业财务管理体系的事业单位执行企业会计准则或小企to a customer request for objective, comprehensive investigation, analysis, evaluation, focusing on factors that could affect credit assets, effective identification of risks. Eighth investigators should be based on the Bank's credit policy screening, filter in line with the Bank's credit scope of customer, credit business, shall not entertain our prohibition of involvement of clients and credit business. Nineth survey about customer surveys and data verification should be based on field surveys, and indirect surveys as a supplement. If necessary, by external credit Bureau to verify the authenticity of customer information. Article tenth credit pre-loan investigation should be completed by the person himself, may not authorize a third party, except where otherwise provided for by the system of the Bank. Branch Manager may hint, instruction, order signature of investigations in cases that are not involved in the investigation, pre-loan investigation a mere formality. 11th pre-loan investigation should be two participants, one person, another person aided person, except on business with special provisions. Main and auxiliary officers shall be due diligence, investigators as a sponsor of the credit business, bear primary responsibility for credit, is the responsibility of credit business. Risk managers participate in the pre-loan investigation work in parallel, as a double investigation, risk managers held accountable for their findings. Article 12th pre-loan investigation officer shall give their opinion in a credit report and signatures, findings should be clear. Only signed comments, and ambiguous or contradictory, deemed to be agreed for the credit business. 13th marketing lines management departments at all levels to meet the conditions of credit 业会计准则。 第四十八条 参照公务员法管理的事业单位对本准则的适用，由财政部另行 规定。 第四十九条 本准则自2013年1月1日起施行。1997年5月28日财政部印 发的《事业单位会计准则(试行)》(财预字[1997]286号)同时废止。 to a customer request for objective, comprehensive investigation, analysis, evaluation, focusing on factors that could affect credit assets, effective identification of risks. Eighth investigators should be based on the Bank's credit policy screening, filter in line with the Bank's credit scope of customer, credit business, shall not entertain our prohibition of involvement of clients and credit business. Nineth survey about customer surveys and data verification should be based on field surveys, and indirect surveys as a supplement. If necessary, by external credit Bureau to verify the authenticity of customer information. Article tenth credit pre-loan investigation should be completed by the person himself, may not authorize a third party, except where otherwise provided for by the system of the Bank. Branch Manager may hint, instruction, order signature of investigations in cases that are not involved in the investigation, pre-loan investigation a mere formality. 11th pre-loan investigation should be two participants, one person, another person aided person, except on business with special provisions. Main and auxiliary officers shall be due diligence, investigators as a sponsor of the credit business, bear primary responsibility for credit, is the responsibility of credit business. Risk managers participate in the pre-loan investigation work in parallel, as a double investigation, risk managers held accountable for their findings. Article 12th pre-loan investigation officer shall give their opinion in a credit report and signatures, findings should be clear. Only signed comments, and ambiguous or contradictory, deemed to be agreed for the credit business. 13th marketing lines management departments at all levels to meet the conditions of credit