关于征求《律师事务所相关业务会计处理规定（征求意见稿）》意见的函(33)
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt" lang=EN-US><o:p> </o:p></SPAN></P>
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt" lang=EN-US><o:p> </o:p></SPAN></P>
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 黑体; mso-font-kerning: 0pt">附件</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt" lang=EN-US>2<o:p></o:p></SPAN></P>
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: HYa3gj; mso-font-kerning: 0pt">《律师事务所相关业务会计处理规定（征求意见稿）》起草说明<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 黑体; mso-font-kerning: 0pt">一、起草背景<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">为规范有关专业中介服务机构的会计核算工作，财政部曾于</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt" lang=EN-US>2001 </SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">年制定《会计师事务所、资产评估机构、税务师事务所会计核算办法》（财会〔</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt" lang=EN-US>2001</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">〕</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt" lang=EN-US>61 </SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">号），其中规定律师事务所可以参照执行。随着律师事务所的不断发展，有必要结合律师事务所的行业特点，对律师事务所相关业务的会计核算进行专门统一规范，主要原因包括：一是律师事务所在从事公益法律服务、开展业务协作、提取执业风险基金和事业发展基金等方面具有明显的行业特点，有必要对其会计处理进行规范，以满足律师事务所业务发展的需要；二是有必要进一步明确律师事务所相关业务会计处理要求并统一规范，以促进律师事务所提升会计信息质量和内部管理水平，维护律师的合法权益，为有关部门提供基础会计信息，支持行业健康发展。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
总共38页
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