發(fā)布時間：2018-06-03 04:08

  本文選題：注冊會計師協(xié)會 + 會計準(zhǔn)則制定��； 參考：《財務(wù)與會計》2013年06期

【摘要】：正一、墨西哥會計和注冊會計師行業(yè)管理體制墨西哥財政部是會計和注冊會計師行業(yè)的行政主管部門。財政部下設(shè)全國會計協(xié)調(diào)委員會(CONAC),負(fù)責(zé)制定發(fā)布政府和行政事業(yè)單位會計準(zhǔn)則(以下簡稱政府會計準(zhǔn)則),委員會主席由財政部部長擔(dān)任,委員由聯(lián)邦政府和各州政府財政系統(tǒng)代表組成。與政府會計準(zhǔn)則不同,墨西哥企業(yè)會計準(zhǔn)則不由財政部直接制定,而是由非政府性質(zhì)的財務(wù)報告準(zhǔn)則研究會(CINIF)研究發(fā)布,并保持與國際財務(wù)報
[Abstract]:The Mexican Ministry of Finance is the administrative department in charge of the accounting and CPA profession. The Ministry of Finance has a National Accounting Coordination Committee (CONACU), which is responsible for formulating and issuing accounting standards for government and administrative institutions (hereinafter referred to as the Government Accounting Standards), the Chairman of which shall be the Minister of Finance. The council consists of representatives of the federal and state government financial systems. Unlike government accounting standards, Mexican business accounting standards are not directly developed by the Ministry of Finance, but are published by the Institute of Financial reporting Standards (CINIFI), which is non-governmental in nature, and maintained with the International Financial report.
【作者單位】： 財政部會計司;
【分類號】：F233

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