Notice of the Ministry of Finance on Printing and Distributing the "Accounting Standards for Business Enterprises – Application Guide"

财政部关于印发《企业会计准则——应用指南》的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2006] No.18

Promulgating Date: 10/30/2006

Effective Date: 01/01/2007

颁布机关: 财政部

文   号: 财会[2006]18号

颁布时间: 10/30/2006

实施时间: 01/01/2007

To the relevant ministries and commissions, and the relevant directly-subordinate agencies, of the State Council, the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities separately designated in the State plan, the Finance Bureau of the Xinjing Production and Construction Corps, and relevant centrally-administered enterprises:

  国务院有关部委、有关直属机构,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务局,有关中央管理企业:

In accordance with the Accounting Standards for Business Enterprises – Basic Standards (Decree No. 33 of the Ministry of Finance of the People’s Republic of China) and the Notice of the Ministry of Finance on 38 Specific Standards Including Printing and Distribution (Cai Hui [2006] No. 3), the Ministry of Finance has formulated the Accounting Standards for Business Enterprises – Application Guide which is hereby printed and distributed to you and shall go into effect on listed companies on January 1, 2007 and which other enterprises are encouraged to implement. Enterprises that implement the Accounting Standards for Business Enterprises – Application Guide shall no longer implement the current standards, the Enterprise Accounting System, the Accounting System for Financial Enterprises, and all specialized accounting measures and trouble shootings.

  根据《企业会计准则――基本准则》（中华人民共和国财政部令第33号）和《财政部关于印发<企业会计准则第l号――存货>等38项具体准则的通知》（财会[2006]3号），我部制定了《企业会计准则――应用指南》，现予印发，自2007年1月1日起在上市公司范围内施行，鼓励其他企业执行。执行《企业会计准则――应用指南》的企业，不再执行现行准则、《企业会计制度》、《金融企业会计制度》、各项专业核算办法和问题解答。

Any issues encountered during the implementation thereof shall be reported to the Ministry of Finance promptly.

  执行中有何问题,请及时反馈我部。

Ministry of Finance of the People's Republic of China

October 30, 2006

  中华人民共和国财政部

  二○○六年十月三十日

Appendix: Accounting Standards for Business Enterprises – Application Guide (omitted)

  附件:企业会计准则――应用指南（略）