Ministry of Finance Accounting Department Releases First Batch of 2026 Government Accounting Standards Implementation Q&A

.TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}<br> .TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}<br> 2026年1月16日 来源：会计司<br> 　　2026年1月15日，财政部会计司发布2026年第一批政府会计准则制度实施问答（4个），内容涉及预算管理一体化（1个）、慈善组织担任受托人的慈善信托（1个）、固定资产（2个）等的会计处理。<br> 　　预算管理一体化实施问答相关链接为：<br> 　　http://kjs.mof.gov.cn/zt/zfkjzz/sswd/ysglyth/ <br> 　　慈善组织担任受托人的慈善信托实施问答相关链接为：<br> 　　http://kjs.mof.gov.cn/zt/zfkjzz/sswd/qtkjcl/ <br> 　　固定资产实施问答相关链接为：<br> 　　http://kjs.mof.gov.cn/zt/zfkjzz/sswd/gdzc/