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["附件3"]
["近年来财政部发布会计制度及相关文件（供参考）"]
["序号","文件时间","发布时间","制度名称","发布实施文件（财政部令、文号等）","适用范围","施行时间","废止旧制度文号","备 注"]
[1,"2023-12-06","2024-01-26","关于印发《政府会计准则制度解释第7号》的通知","财会〔2023〕32号","行政事业单位","自公布之日起"]
[2,"2023-10-20","2023-11-16","关于印发《政府会计准则第11号 ——文物资源》及其应用指南的通知","财会〔2023〕19号","政府会计主体","2025-01-01","财政部此前发布的有关文物资源会计处理规定与本准\n则不一致的，以本准则为准。"]
[3,"2023-10-25","2023-11-09","关于印发《企业会计准则解释第17号》的通知","财会〔2023〕21号","企业","2024-01-01"]
[4,"2023-10-23","2023-11-01","关于印发《农村集体经济组织新旧会计制度有关衔接问题的处理规定》的通知","财会〔2023〕20号","农村集体经济组织","2024-01-01"]
[5,"2023-09-05","2023-09-25","关于印发《农村集体经济组织会计制度》的通知","财会〔2023〕14号","农村集体经济组织","2024-01-01","《村集体经济组织会计制度》（财会〔2004〕12 号）同时废止。"]
[6,"2023-10-20","2023-10-31","关于印发《政府会计准则制度解释第6号》的通知","财会〔2023〕18号","行政事业单位","自公布之日起","本解释规定首次施行时均采用未来适用法。"]
[7,"2023-08-01","2023-08-21","关于印发《企业数据资源相关会计处理暂行规定》的通知","财会〔2023〕11号","企业","2024-01-01"]
[8,"2023-01-12","2023-02-01","关于印发《会计人员职业道德规范》的通知","财会〔2023〕1号","会计人员"]
[9,"2022-12-30","2023-01-11","关于进一步加强市政基础设施政府会计核算的通知","财会〔2022〕38号","市政基础设施的记账主体"]
[10,"2022-12-27","2023-01-03","关于修订印发2023年度保险公司财务报表格式的通知","财会〔2022〕37号","保险公司"]
[11,"2022-11-30","2022-12-13","关于印发《企业会计准则解释第16号》的通知","财会〔2022〕31号","企业","本解释“关于单项交易产生的资产和负债相关的递延所得税不适用初始确认豁免的会计处理”内容自2023 年 1 月 1日起施行；“关于发行方分类为权益工具的金融工具相关股利的所得税影响的会计处理”、“关于企业将以现金结算的股份支付修改为以权益结算的股份支付的会计处理”内容自公布之日起施行。"]
[12,"2022-10-09","2022-10-18","关于印发《行政事业单位划转撤并相关会计处理规定》的通知","财会〔2022〕29号 ","行政事业单位","自发布之日起"]
[13,"2022-09-26","2022-10-10","关于印发《事业单位成本核算具体指引——科学事业单位》的通知","财会〔2022〕27号","科学事业单位","2023-01-01"]
[14,"2022-09-26","2022-10-09","关于印发《事业单位成本核算具体指引——高等学校》的通知","财会〔2022〕26号","高等学校","2023-01-01"]
[15,"2022-09-21","2022-09-29","关于印发《政府会计准则制度解释第5号》的通知","财会〔2022〕25号","中央预算单位，事业单位","自公布之日起","2022年度内自《事业单位财务规则》（财政部令第108号）、《中央财政预算管理一体化资金支付管理办法（试行）》（财库〔2022〕5号）施行日至本解释首次执行日期间，相关单位上述业务的会计处理与本解释规定不一致的，应当根据本解释相关规定进行处理。"]
[16,"2022-06-16","2022-06-23","关于印发《道路交通事故社会救助基金会计核算办法》的通知","财会〔2022〕15号","救助基金管理机构","2023-01-01"]
[17,"2022-05-25","2022-06-02","关于印发《资产管理产品相关会计处理规定》的通知","财会〔2022〕14号","企业","2022-07-01","资产管理产品自2022 年1月1日起首次执行22号准则、《企业会计准则第 23 号——金融资产转移》（财会〔2017〕8 号）、《企业会计准则第 24 号——套期会计》（财会〔2017〕9 号）和 37 号准则的，应当遵循上述准则的衔接规定。"]
[18,"2022-05-19","2022-05-27","关于适用《新冠肺炎疫情相关租金减让会计处理规定》相关问题的通知","财会〔2022〕13号","企业","自发布之日起"]
[19,"2021-12-30","2022-01-18","关于印发《农民专业合作社新旧会计制度有关衔接问题的处理规定》的通知","财会〔2021〕38号","农民专业合作社","2023-01-01"]
[20,"2021-12-30","2022-01-17","关于印发《农民专业合作社会计制度》的通知","财会〔2021〕37号","农民专业合作社","2023-01-01","此前财政部印发的《农民专业合作社财务会计制度（试行）》（财会〔2007〕15 号）与本制度规定不一致的，以本制度为准。"]
[21,"2021-12-30","2021-12-31","关于印发《企业会计准则解释第15号》的通知","财会〔2021〕35号","企业","本解释“关于企业将固定资产达到预定可使用状态前或者研发过程中产出的产品或副产品对外销售的会计处理”、“关于亏损合同的判断”内容自 2022 年 1 月 1 日起施行；“关于资金集中管理相关列报”内容自公布之日起施行。"]
[22,"2021-12-22","2021-12-30","关于印发《政府会计准则制度解释第4号》的通知","财会〔2021〕33号","行政事业单位","本解释“关于财政国库集中支付结余不再按权责发生制列支的相关会计处理”适用于2021及以后年度，“关于部门（单位）合并财务报表范围中所属事业单位的确认”适用于编制2021及以后年度的部门（单位）合并财务报表，“关于部门（单位）合并财务报表的编制程序和抵销事项的处理”适用于编制2022及以后年度的部门（单位）合并财务报表，其余规定自2022年1月1日起施行。本解释规定首次施行时均采用未来适用法。"]
[23,"2021-12-03","2021-12-13","关于进一步加强水利基础设施政府会计核算的通知","财会〔2021〕29号","水利行政事业单位"]
[24,"2021-11-15","2021-11-22","关于印发《事业单位成本核算具体指引——公立医院》的通知","财会〔2021〕26号","公立医院","2022-01-01"]
[25,"2021-09-23","2021-10-11","关于印发《律师事务所相关业务会计处理规定》的通知","财会〔2021〕22号","律师事务所","2022-01-01"]
[26,"2021-09-17","2021-10-08","关于印发《企业产品成本核算制度——油气管网行业》的通知","财会〔2021〕21号","油气管网设施运营企业","2022-01-01"]
[27,"2021-09-08","2021-09-13","关于印发《机关事业单位职业年金基金相关业务会计处理规定》的通知","财会〔2021〕19号","社会保险经办机构","2022-01-01"]
[28,"2021-06-30","2021-07-07","关于印发《工会新旧会计制度有关衔接问题的处理规定》的通知","财会〔2021〕16号","工会","2022-01-01"]
[29,"2021-04-14","2021-04-22","关于印发《工会会计制度》的通知","财会〔2021〕7号","工会","2022-01-01","《工会会计制度》（财会〔2009〕7 号）废止。"]
[30,"2021-01-26","2021-02-02","关于印发《企业会计准则解释第14号》的通知","财会〔2021〕1号","企业","自公布之日起","《企业会计准则解释第 2 号》（财会﹝2008﹞11 号）中关于“五、企业采用建设经营移交方式（BOT）参与公共基础设施建设业务应当如何处理”的内容同时废止。"]
[31,"2020-12-30","2021-01-05","关于进一步加强公路水路公共基础设施政府会计核算的通知","财会〔2020〕23号","公路水路公共基础设施的记账主体"]
[32,"2020-12-19","2020-12-24","关于修订印发《企业会计准则第25号——保险合同》的通知","财会〔2020〕20号","企业","在境内外同时上市的企业以及在境外上市并采用国际财务报告准则或企业会计准则编制财务报表的企业，自2023年1月1日起执行；其他执行企业会计准则的企业自2026年1月1日起执行。同时，允许企业提前执行。","不再执行财政部于2006年2月印发的《财政部关于印发〈企业会计准则第1号——存货〉等38项具体准则的通知》（财会〔2006〕3号）中的《企业会计准则第25号——原保险合同》和《企业会计准则第26号——再保险合同》，以及我部于2009年12月印发的《保险合同相关会计处理规定》（财会〔2009〕15号）"]
[33,"2020-10-20","2020-10-23","关于印发《政府会计准则制度解释第3号》的通知","财会〔2020〕15号","行政事业单位","自公布之日起"]
[34,"2020-06-19","2020-06-24","关于印发《新冠肺炎疫情相关租金减让会计处理规定》的通知","财会〔2020〕10号","企业","自发布之日起"]
[35,"2020-06-15","2020-06-19","关于印发《<民间非营利组织会计制度>若干问题的解释》的通知","财会〔2020〕9号","民间非营利组织","自公布之日起"]
[36,"2020-04-20","2020-04-27","关于印发《住宅专项维修资金会计核算办法》的通知","财会〔2020〕7号","代管机构","2021-01-01"]
[37,"2020-03-23","2020-04-03","关于规范电子会计凭证报销入账归档的通知","财会〔2020〕6 号",null,"自发布之日起"]