The "Accounting Measures for Road Traffic Accident Social Rescue Foundation" issued

Notice on Printing and Distributing the "Accounting Measures for the Social Rescue Foundation of Road Traffic Accidents"

Finance and Accounting [2022] No. 15

The Ministry of Public Security, the Ministry of Agriculture and Rural Affairs, the Health and Health Commission, the CBRC, the provinces, autonomous regions, municipalities, and planned municipal departments (bureaus), Xinjiang Production and Construction Corps Finance Bureau, relevant units:

In order to regulate the accounting of the road traffic accident and social assistance fund (hereinafter referred to as the rescue fund), improve the quality of accounting information, in accordance with the "Administrative Measures for the People's Republic of China Accounting Law" and the "Administrative Measures for the Social Rescue Fund of Road Traffic Accidents" ( The Ministry of Agriculture and Rural Ministry of the Health Committee No. 107) and other relevant regulations, our ministry formulated the "Accounting Measures for the Social Rescue Foundation of Road Traffic Accidents" (hereinafter referred to as the "Accounting Measures"), which is now issued. Implement.

On the first implementation date of the rescue fund management agency, a new account shall be established on the rescue fund in accordance with the provisions of the "Accounting Measures". According to the relevant accounting subjects in the original account of the rescue fund, the balance of "inventory cash", "bank deposit", and "backup deposit" subjects in the new accounts, loan the "temporary deposit" subject, and loan the "Rescue Fund" in accordance with the loan difference. "Earlier" subject. According to the relevant subject balance in the rescue funds or the unrequited rescue funds registered in the business system, the relevant detailed subjects of the "Rescue Fund Payment" subject are dedicated to the "Asset Fund" subjects in the new account. According to the initial balance of each accounting subject period of the new account, prepare the rescue fund on January 1, 2023, the balance sheet. The first report of the "accounting Measures" does not need to prepare a comparative financial statement last year.

Rescue fund management agencies shall update and debug the original accounting information system in accordance with the requirements of the "Accounting Measures" to achieve correct data conversion to ensure the orderly connection of the old and old account sets.

If you have any problems during execution, please report it in time.

Attachment: Road Traffic Accident Social Rescue Foundation Accounting Measures

Department of Finance

June 16, 2022

(Source: Department of Accounting of the Ministry of Finance)

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