行政事业单位成本核算基本指引（征求意见稿）(28)
<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: both; mso-pagination: none; mso-layout-grid-align: auto; mso-char-indent-count: 2.0" class=MsoNormal><FONT face=Tahoma><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 黑体; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-weight: bold">三是形成征求意见稿阶段。针对讨论稿中有关重大难点问题，</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 黑体; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt">我们于2019</SPAN>年6</SPAN>月召开座谈会，与我部预算司、预算评审中心、国管局财务司的代表，以及医院、</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 'Arial Narrow'; mso-ascii-font-family: 'Arial Narrow'">高等学校</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 黑体; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt">、科学事业单位、学术界、会计师事务所的专家进行了深入研讨。根据研讨情况，对讨论稿进行多次内部讨论和反复修改完善。2019</SPAN>年7</SPAN>月中旬，提交会计司技术小组审议通过后，形成了《基本指引》征求意见稿。<o:p></o:p></SPAN></SPAN></FONT>
<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: both; mso-pagination: none; mso-layout-grid-align: auto; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt">四、需要说明的几个问题<o:p></o:p></SPAN></SPAN>
<P style="TEXT-JUSTIFY: inter-ideograph; TEXT-ALIGN: justify; LINE-HEIGHT: 150%; TEXT-INDENT: 31.4pt; MARGIN: 0cm 0cm 0pt; LAYOUT-GRID-MODE: both; mso-pagination: none; mso-layout-grid-align: auto; mso-char-indent-count: 1.96" class=MsoNormal><FONT face=Tahoma><B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312">（一）关于《基本指引》的定位</SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; BACKGROUND: white; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></B></FONT>
总共36页
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