复恩专栏 | 新会计制度来了，社会组织怎么办？
<div class="wx_rich_media_content" id="jsWxContainer"><section style="text-align: center;" nodeleaf=""><br></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 16px; color: rgb(62, 62, 62);"><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; width: 577.958px; flex-flow: column;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; z-index: 2;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding-right: 10px; padding-left: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 100 100 0%; height: auto;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 0.5em; margin-bottom: 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(125, 167, 105); height: 1px;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding: 3px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; border-style: solid; border-width: 1px; border-color: rgb(125, 167, 105); min-width: 5%; flex: 0 0 auto; height: auto; align-self: center; z-index: 2;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; width: 126px; flex-flow: column;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 18px; color: rgb(125, 167, 105); letter-spacing: 3px; text-align: center; line-height: 1.6;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><b style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">复恩说法回顾</span></b></p></section></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 10px; padding-left: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; flex: 100 100 0%; height: auto; align-self: center;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 0.5em; margin-bottom: 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(125, 167, 105); height: 1px;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">2024年12月20日财政部发布</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">《民间非营利组织会计制度》</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">（财会〔2024〕25号），该制度将于2026年1月1日正式施行。为了确保新旧会计制度顺利衔接、平稳过渡，促进新制度的有效贯彻实施，财政部在4月16日制定了《民间非营利组织新旧会计制度有关衔接问题的处理规定》（财会〔2025〕6号），要求各组织遵照执行 。对于许多社会组织来说，这是一次系统性的会计改革——</span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">新旧制度如何衔接？新的会计处理规定如何理解？新增科目怎么用？哪些场景最容易“踩坑”</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">？</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">为回应系列问题，5月28日复恩说法特邀请深圳市慈善会监事、深圳市社会组织评估专业委员会委员、深圳市注册税务师协会常务理事、深圳市君合信税务师事务所所长</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">胡绵鹏老师</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">与上海复恩社会组织法律研究与服务中心理事长</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">陆璇律师</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">进行对谈，内容整理如下。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section></section><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 135.396px; align-self: flex-start; flex: 0 0 auto;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 70px; height: 70px; vertical-align: top; overflow: hidden; background-color: rgb(125, 167, 105);"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 541.594px; align-self: flex-start; flex: 0 0 auto;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: right; font-size: 25px; color: rgba(125, 167, 105, 0.38); letter-spacing: 5px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section></section></section><section><section><section><p><strong><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal;"><span textstyle="" style="color: rgb(64, 118, 0);font-weight: bold;">新会计制度对于社会组织，</span></span></strong></p><p><strong><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal;"><span textstyle="" style="color: rgb(64, 118, 0);font-weight: bold;">主要的变化在哪儿？</span></span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">01</span></strong></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 15px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">服务捐赠</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">只有符合所有的条件，服务捐赠可以确认为捐赠收入。以前我们都知道劳务捐赠是不允许确认收入的，有一些人常常把服务捐赠类比成劳务捐赠，不确认收入。但新民非制度中明确了：</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">符合条件的服务捐赠是可以确认为捐赠收入的。</span></strong></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></strong></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">02</span></strong></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 15px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">名义金额的处理机制</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">社会组织收到—些非货币性资产，比如固定资产、 无形资产、 文物这些非货币性资产的捐赠，收到以后，如果它们的公允价值无法计量，会计上是不确认的，也就是在账面上是反映不出来的。这种情况下就存在财产流失的可能性。 </span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"> 新制度就规定按照1元，即名义金额来入账作为表内资产来管理</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">，这样就比较方便，管理起来也能—目了然。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">03</span></strong></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 15px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">适用制度组织类型的扩大</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">原《民非制度》适用《民法典》里所指的“非营利法人”——包括社会团体、 基金会和社会服务机构这三类社会组织，以及宗教活动场所。</span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">新制度增加了三类适用的组织： 境外非政府组织在中国境内设立的代表机构；国际性社会团体；外国商会。 </span></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></span></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">04</span></strong></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 15px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">其他的重要修订</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; letter-spacing: 2px; line-height: 2;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">● 增加风险准备金有关核算规定。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">● 增加部分会计科目。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">● 明确相关信息披露要求。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">● 修改限定性净资产的会计处理方法。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">● 修改长期股权投资的会计处理方法。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">● 修改管理费用科目核算内容。将资产减值损失从“管理费用”科目的核算内容中单独出来，增设“资产减值损失”科目核算。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">● 删除了要求民非组织编制合并报表的规定，与之相关的信息在会计报表附注中加强披露。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 135.396px; align-self: flex-start; flex: 0 0 auto;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 70px; height: 70px; vertical-align: top; overflow: hidden; background-color: rgb(125, 167, 105);"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 541.594px; align-self: flex-start; flex: 0 0 auto;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: right; font-size: 25px; color: rgba(125, 167, 105, 0.38); letter-spacing: 5px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: left;"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em;"><span textstyle="" style="color: rgb(64, 118, 0);font-weight: bold;">新旧制度衔接</span></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: left;"><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em;"><span textstyle="" style="color: rgb(64, 118, 0);font-weight: bold;">如何进行总体</span></span><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em;"><span textstyle="" style="color: rgb(64, 118, 0);font-weight: bold;">合规把</span></span><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em;"><span textstyle="" style="color: rgb(64, 118, 0);font-weight: bold;">控</span></span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></strong></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: left;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></strong></p></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 18px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">1</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">《民间非营利组织会计制度》修订之后，我们看到财政部在2025年4月发布了—个新的文件，就是“6号文”——</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">《关于民间非营利组织新旧会计制度有关衔接问题的处理规定》</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。我想请问胡老师，您如何评价这个文件？它是否解决了全部衔接问题？还有没有什么我们需要特别注意的点？</span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto;"><section style="-webkit-tap-highlight-color: transparent; padding-right: 20px; padding-left: 20px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; letter-spacing: 2px; line-height: 2;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">这个文件在衔接方面讲得非常细致，我觉得它就像是“</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">手把手</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">”地教我们怎么做，解决了衔接过程中大部分我们可能遇到的困难。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">为什么要强调这个衔接？因为新会计制度实施之后，</span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">要求重新建立账套，不能在原来的账套中简单地加—个新年度继续做。原来的账必须终止</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。所以接下来半年，包括2025年，我们在会计报表审计时，可能需要与会计师事务所提前沟通，看看能不能从他们那儿获取—些实用的底稿或技术支持。比如6号文要求我们要编制2025年末的“科目余额表”。这就意味着你得先清楚旧制度下所有账目的余额，然后进行科目拆分和调整，迁移到新账套中。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">调整完以后，还要再编—个新的“</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">科目余额表</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">”，并且还要编制—张“</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">2026年初的资产负债表</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">”。这—整套工作其实不轻松，但如果提前准备、流程清楚，其实也没那么难。如果条件允许，可以让会计师事务所帮我们做—些底稿，这些第三方出具的底稿也会更具权威性。 当然，如果实在没条件， 自己编制也可以，制度上是允许的。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">总之，</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">这个衔接规定讲得很细，只要—步—步按照要求做，基本上问题不大</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 18px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">2</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">那对于社会组织来说， 面对新的会计制度，我们至少需要做哪些准备？特别是为了迎接即将到来的2026财年，有哪些事情是现在就应该开始考虑和着手推进的？</span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 20px; padding-left: 20px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; letter-spacing: 2px; line-height: 2;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">在未来开展慈善活动、财务处理时，务必要保留清晰、完备的原始凭证</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">因为现在很多中小社会组织财务资源非常有限，甚至没有专职财务人员，常常依赖代账机构， 而这些代理在处理实际情况时容易忽视细节，信息之间存在较大差距。新的《民间非营利组织会计制度》其实非常强调基础性财务工作的规范。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">因此，我建议各组织可以适度在财务管理上增加资源投入，让日常财务行为中保留“</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">可追溯的痕迹</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">”。这些痕迹未来会极大方便我们的会计核算与审计工作。</span></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 18px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">3</span></strong></p></section></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">衔接制度对部分原账科目余额如何衔接至新账，给了明确的规定。但同时也提到，对于未列举的原账科目，要比照转入新账的相应科目，并且新账设有明细科目的要进行细化转入。</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">从财务角度，在比照转入时，应遵循哪些原则以确保合规性？</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 30px; padding-left: 30px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 15px; letter-spacing: 2px; line-height: 2;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">这是—个很关键的点。原制度中未明确要求入账的事项，包括之前未入账但实际上存在的资产，现在都需要</span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">通过会计分录进行调整，并纳入账内</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">我的理解是：不能凭空操作，必须有真实依据才能调整。这些未入账的资产，必须形成原始凭证， 否则就无法满足新制度的要求。6号文还明确要求：需要制作转账工作底稿，要把原账科目的余额转入新账、分拆后转入新账等都制作原始凭证，作为依据。也就是说，如果原来有遗漏，现在就要把这些补回来，把材料补齐。</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">真实性、依据性必须严谨。</span></strong></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 18px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">4</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">衔接制度明确要求在进行新旧账转账时，要编制转账工作底稿，并将转入新账的对应原科目余额及分拆依据作为原始凭证。从财务合规角度来看，在实际操作中，应</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">如何确保这些原始凭证的完整性和效力</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">，应保留哪些关键证据以应对未来的审计或监管审查？</span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 30px; padding-left: 30px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 15px; letter-spacing: 2px; line-height: 2;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">财务工作从来不只是财务部门的事</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。尤其在这个会计制度过渡期，正是—个处理历史遗留问题的绝佳机会。财务部门应牵头，把资产管理、项目管理、 行政、人事等各部门调动起来，让他们都参与到准备工作中。我们在处理过程中应该尽可能留下痕迹、签字确认、记录在案，并将这些作为独立档案保存。这些内容就是我们在制度转换过程中的“工作底稿”，包括： </span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">原始余额表、调整与分拆依据 、新旧科目的映射（比如“应付工资”调整为“应付职工薪酬”，“应交税金”调整为“应交税费”等）、负责人签字确认</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">对于—些账务结构复杂的基金会或大型机构，建议可以请第三方会计师事务所协助进行转换，并出具具有法律效力的专项报告，这样更具规范性和权威性。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 135.396px; align-self: flex-start; flex: 0 0 auto;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 70px; height: 70px; vertical-align: top; overflow: hidden; background-color: rgb(125, 167, 105);"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 541.594px; align-self: flex-start; flex: 0 0 auto;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: right; font-size: 25px; color: rgba(125, 167, 105, 0.38); letter-spacing: 5px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section></section></section><section><section><section><p><strong><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal;"><span textstyle="" style="color: rgb(64, 118, 0);font-weight: bold;">新制度新增的部分会计科目</span></span></strong></p><p><strong><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal;"><span textstyle="" style="color: rgb(64, 118, 0);font-weight: bold;">结合衔接制度进行探讨</span></span></strong></p><p><strong><span leaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal;"><br></span></strong></p><p><span leaf=""><br></span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 18px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">“资产减值损失”</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 584.917px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">我们之前提到过，</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">资产减值</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">在原制度中是作为管理费用处理的，这在潜台词上其实就暗含着“可能是 因为管理不善导致的损失”。而现在它被单独列项处理，您怎么看待这种变化？它与比如说“退回捐赠款”这种情况有何不同？</span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 20px; padding-left: 20px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; font-size: 15px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">资产减值和退回捐赠款确实是不同的概念。退回捐赠款现在也区分了</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">“有责”和“无责”</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">的情形：无责的退回是作为收入抵销处理， 而有责的退回 则会记入管理费用，反映为责任方的失误。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">资产减值方面，虽然现在不再放在“管理费用”科目中处理，但在法律责任上，其实还是要分情况讨论的。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">我们可以从《慈善法》和民政部颁布的《慈善组织保值增值投资活动管理暂行办法》（即民政部62号令）中看到，</span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">慈善组织在开展投资活动时有违法违规行为，致使慈善组织财产损失的，负责人、理事、工作人员等相关人员应当承担相应责任。</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">所以把资产减值剥离出管理 费用，在会计上是合理的安排，但法律责任的认定仍然有效。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">比如，按规定禁止慈善组织直接买卖股票，如果慈善组织违规上二级市场炒股导致亏损，那么决策人就要承担责任， 理论上其应对组织的损失承担赔偿责任，抵扣后损失应为零。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 18px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">“长期待摊费用”</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 609.292px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">按照衔接规定，</span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">原账的待摊费用余额要直接转入新账的相应科目；但如果原来的待摊费用中存在部分项目受益期超过—年</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">，这种情况应如何处理？是否可以理解为：名称相同但内容—致的直接转入，不—致的可以分类调整？</span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 20px; padding-left: 20px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; letter-spacing: 2px; line-height: 2;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">这一问题，制度规定了要以</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">实质重于形式</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">为原则进行重分类。“待摊费用”是通常是受益期不超过—年但跨会计年度的费用，但实务中，我们经常碰到—次性支付几年费用的情况，比如一次性支付五年租金、应当按五年分摊。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">以前我们在账上会统—列为“待摊费用”，只能在财务报告里加以说明：</span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">该项目实际受益期为五年，并明确剩余年限</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。新制度下，如果符合“长期待摊费用”的定义，我们就可以直接重分类处理。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 18px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">新增服务捐赠确认和账务处理</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 603.198px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">个人志愿服务对公益组织而言是频发的。在新制度下，是否可以将“个人无偿提供的专业服务”核算为捐赠收入，例如：注册会计师无偿提供提供财务顾问服务，如何计量公允价值、提供凭证（必需开发票吗）？</span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 20px; padding-left: 20px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; letter-spacing: 2px; line-height: 2;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">新制度允许确认“服务捐赠”收入，不是为了虚增收入， 而是为了更真实反映成本结构。</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">也就是说，服务捐赠在确认收入的同时，也会同步确认等额的费用。制度设计的初衷是告诉报表使用者——包括秘书长、理事会以及社会公众：这个机构背后有很多人“无偿支持”，支撑着它正常运行。比如：场地是无偿提供、财务审计是免费做的、软件、系统平台是捐赠的。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">这些实际是运营成本的—部分，只是没有真实支付而已。将它们体现为“服务捐赠”费用，是为了让大家更清楚：如果这些服务都按市场价支付，组织实际需要多少成本。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 20px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 26px; color: rgb(125, 167, 105);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin-left: 10px; padding: 2px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; min-width: 5%; flex: 0 0 auto; height: auto; background-color: rgb(125, 167, 105); align-self: center; border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(255, 255, 255); font-size: 18px; line-height: 2; letter-spacing: 2px;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">限定性和非限定性核算</span></strong></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 603.198px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">原民非制度是在收入和资产层面对限定性资产作区分，但新民非制度要求发生的“费用”也要区分限定性与非限定性。这对未来的捐赠合同条款、项目预算编制会不会带来影响？ 比如用途限定的表述、预算细化要求？</span></p></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 20px; padding-left: 20px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; letter-spacing: 2px; line-height: 2;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">我的判断是：</span><span style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-decoration: underline 2px solid rgb(0, 0, 0);"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">影响不大，甚至可以说没有本质变化</span></span><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。我们事务所—直建议客户在费用发生时就直接进行限定性与非限定性的区分，原民非制度的规定是在月底通过—笔“转账”处理限定资产的使用，但实务中我们早就提前在报销审批流程中标注这笔费用来源于哪—笔限定资金。新制度只是让这件事更直接、更清晰地体现在账面结构和报表中，提高了会计信息的可读性。</span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">原民非制度的规定所有的费用均计入非限定性支出，这常常被误解，很多人以为哪怕是限定性资金也可以不受限制地使用，其实不然——那只是一种会计核算方法，不能等同于资金用途的变更会计核算的结果</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">只是做了“费用限定性与非限定转账”而已，不代表用途不受控制。</span></strong></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></strong></p></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; width: 609.292px; flex-flow: column;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; z-index: 2;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; line-height: 0;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 12px; height: 12px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 6px 6px 6px 8px; border-color: rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(125, 167, 105);"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; line-height: 0;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 12px; height: 12px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 6px 6px 6px 8px; border-color: rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(125, 167, 105);"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 0 0 auto; min-width: 5%; height: auto; line-height: 0;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 12px; height: 12px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 6px 6px 6px 8px; border-color: rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(125, 167, 105);"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 10px; padding-left: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 100 100 0%; height: auto;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 0.5em; margin-bottom: 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(125, 167, 105); height: 1px;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding: 3px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; border-style: solid; border-width: 1px; border-color: rgb(125, 167, 105); min-width: 5%; flex: 0 0 auto; height: auto; align-self: center; z-index: 2;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; width: 84px; flex-flow: column;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 18px; color: rgb(255, 255, 255); letter-spacing: 3px; text-shadow: rgb(125, 167, 105) 1px 1px 0px, rgb(125, 167, 105) 1px -1px 0px, rgb(125, 167, 105) -1px 1px 0px, rgb(125, 167, 105) -1px -1px 0px, rgb(125, 167, 105) 0px 1.4px 0px, rgb(125, 167, 105) 0px -1.4px 0px, rgb(125, 167, 105) -1.4px 0px 0px, rgb(125, 167, 105) 1.4px 0px 0px; text-align: center; line-height: 1.6;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><b style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">复恩说法</span></b></p></section></section></section></section></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: center; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding: 10px 15px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 548.354px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; height: auto; border-style: dashed; border-width: 1px; border-color: rgb(125, 167, 105); border-radius: 5px; overflow: hidden;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; width: 517.021px; flex-flow: column;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; z-index: 2;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 15px; margin-bottom: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; display: flex; flex-flow: row;"><section style="-webkit-tap-highlight-color: transparent; padding-right: 10px; padding-left: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; align-self: center; flex: 100 100 0%; height: auto;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 0.5em; margin-bottom: 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(125, 167, 105); height: 1px;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding: 3px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; border-style: solid; border-width: 1px; border-color: rgb(125, 167, 105); min-width: 5%; flex: 0 0 auto; height: auto; align-self: center; z-index: 2;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; width: 84px; flex-flow: column;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 18px; color: rgb(125, 167, 105); letter-spacing: 3px; text-align: center; line-height: 1.6;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><b style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">结尾寄语</span></b></p></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; padding-right: 10px; padding-left: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: auto; flex: 100 100 0%; height: auto; align-self: center;"><section style="-webkit-tap-highlight-color: transparent; margin-top: 0.5em; margin-bottom: 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(125, 167, 105); height: 1px;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 15px; line-height: 2; letter-spacing: 2px; color: rgb(54, 54, 54);"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">我今天最想讲的—句话就是：</span><strong style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">财务从来不只是财务部的事情。它是全机构、各部门 都应该参与的工作</span></strong><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;">。尤其是对于—些刚刚发展起来，或规模较小的组织，这—点常被严重忽视。很 多秘书长会认为“财务就是财务部的事”。借这个机会，我想强调：机构需要把财务意识嵌入到各个 环节——从采购到各项支出，都要考虑财务合规。只有这样，我们才能“生成”真正高质量的会计信息。</span></p></section></section></section></section></section><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><br></span></p><section style="-webkit-tap-highlight-color: transparent; padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span textstyle="" style="font-size: 14px;color: rgb(136, 136, 136);">文字整理：陈怡池</span></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span textstyle="" style="font-size: 14px;color: rgb(136, 136, 136);">来源：复恩法律</span></span></p><p style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center;"><span leaf="" style="-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span textstyle="" style="font-size: 14px;color: rgb(136, 136, 136);">图文版权归原作者所有</span></span></p></section></section><p><span leaf=""><br></span></p><section><span leaf=""><br></span></section><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p></div><p></p>
页:
[1]