《政府会计准则——基本准则》已经财政部部务会议审议通过，现予公布，自 2017 年 1 月 1 日起施行。 
 
                                                                                                                                                                                                       部长：楼继伟 
                                                                                                                                                                                                    2015 年 10 月 23 日