{"release_id":11,"data":{"id":33585,"release_id":11,"source_id":"sgkb.government-politics.accountant-generals-department","kind":"article","fingerprint":"143ecc9c8991851e8e706c1f467976c2ff4d0035bed6732626965eec92390c54","title_en":"Accountant-General's Department","title_zh":"\u4f1a\u8ba1\u5e08\u7f72","domain":"government-politics","status":"verified","date":"2026-10-20","payload":{"data":{"path":"government-politics\/accountant-generals-department.md","tags":["agency","public-finance","policy"],"title":"Accountant-General's Department","domain":"government-politics","facets":["institution","policy"],"status":"verified","topics":["sgtopic.government","sgtopic.government.accountant-general-department"],"aliases":["AGD","Accountant-General's Department Singapore","Accountant-General"],"related":["ministry-of-finance","statutory-boards","auditor-general-office","government-structure"],"sources":[{"url":"https:\/\/www.agd.gov.sg\/about-us\/overview\/","tier":1,"title":"AGD \u2014 Overview","accessed":"2026-10-20","publisher":"Accountant-General's Department"},{"url":"https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/","tier":1,"title":"AGD \u2014 What We Do","accessed":"2026-10-20","publisher":"Accountant-General's Department"},{"url":"https:\/\/sso.agc.gov.sg\/Act\/FPA1966?ProvIds=pr2B-","tier":1,"title":"Singapore Statutes Online \u2014 Financial Procedure Act 1966, section 2B","accessed":"2026-10-20","publisher":"Attorney-General's Chambers"},{"url":"https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/","tier":1,"title":"ASSB \u2014 Process for Prescribing SB-FRS","accessed":"2026-10-20","publisher":"Accountant-General's Department"},{"url":"https:\/\/www.agd.gov.sg\/about-us\/our-history-and-milestones\/","tier":1,"title":"AGD \u2014 Our History and Milestones","accessed":"2026-10-20","publisher":"Accountant-General's Department"},{"url":"https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/","tier":1,"title":"MOF \u2014 Who We Are","accessed":"2026-10-20","publisher":"Ministry of Finance"},{"url":"https:\/\/sso.agc.gov.sg\/Act\/FPA1966","tier":1,"title":"Singapore Statutes Online \u2014 Financial Procedure Act 1966","accessed":"2026-10-20","publisher":"Attorney-General's Chambers"},{"url":"https:\/\/www.agd.gov.sg\/files\/FY2024_Government_Financial_Statements.pdf","tier":1,"title":"AGD \u2014 FY2024 Government Financial Statements","accessed":"2026-10-20","publisher":"Accountant-General's Department"},{"url":"https:\/\/www.agd.gov.sg\/publications\/","tier":1,"title":"AGD \u2014 Publications","accessed":"2026-10-20","publisher":"Accountant-General's Department"},{"url":"https:\/\/www.ago.gov.sg\/faq-general\/","tier":1,"title":"AGO \u2014 General FAQ","accessed":"2026-10-20","publisher":"Auditor-General's Office"}],"summary":"Singapore's Accountant-General's Department (AGD) supports the Accountant-General's statutory stewardship of government accounts, public payments, financial systems, internal audit services and statutory-board reporting standards; it is distinct from MOF's fiscal-policy role and AGO's independent external audit.","entities":["sg.agency.agd"],"language":"en","volatility":"slow","document_id":"sgkb.government-politics.accountant-generals-department","jurisdiction":"SG","document_type":"article","last_verified":"2026-10-20","temporal_scope":"current","document_sha256":"0612fcf20b6b18e5031835f1fb053a22e571991c104a07303909f472d69b9ae7","geographic_scope":["national"],"classification_source":"domain-default","classification_confidence":"medium"},"date":"2026-10-20","kind":"article","wiki":{"path":"government-politics\/accountant-generals-department.md","domain":"government-politics","locales":{"en":{"title":"Accountant-General's Department","summary":"Singapore's Accountant-General's Department (AGD) supports the Accountant-General's statutory stewardship of government accounts, public payments, financial systems, internal audit services and statutory-board reporting standards; it is distinct from MOF's fiscal-policy role and AGO's independent external audit.","markdown":"# Accountant-General's Department\n\nSingapore's Accountant-General's Department (AGD) is a department of the Ministry of Finance (MOF) that supports the Accountant-General in public-sector financial stewardship. Its work combines statutory accounting responsibilities with shared finance systems, government-wide financial reporting, internal-audit services and professional capability building. It is not the ministry that sets the overall fiscal strategy, a tax-collection agency, or the independent external auditor of government ([AGD, Overview, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/overview\/); [MOF, Who We Are, accessed 20 October 2026](https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/)).\n\n## Statutory stewardship of public accounts\n\nSection 2B of the Financial Procedure Act makes the Accountant-General responsible for the **supervision and administration of the Government accounting system**, including financial and accounting records and procedures for the receipt, custody, investment, safekeeping and payment of public monies, as well as the purchase, custody and disposal of public property. AGD describes related duties including preparing the annual Government Financial Statements for the Minister's presentation to Parliament and the President, administering payments, and reporting material financial irregularities ([Financial Procedure Act 1966, section 2B, current version as at 5 September 2026](https:\/\/sso.agc.gov.sg\/Act\/FPA1966?ProvIds=pr2B-); [AGD, Overview, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/overview\/)).\n\nThese responsibilities do not make AGD the sole accounting officer for every ministry. The Act separately assigns duties to accounting officers, and AGD's Government Financial Statements explain that permanent secretaries and heads of organs of state maintain proper books and accounting systems for the departments under their charge. The Accountant-General administers the system and consolidates public financial information; agency accounting officers remain responsible for their own records and controls ([Financial Procedure Act 1966](https:\/\/sso.agc.gov.sg\/Act\/FPA1966); [AGD, FY2024 Government Financial Statements, responsibility statement](https:\/\/www.agd.gov.sg\/files\/FY2024_Government_Financial_Statements.pdf)).\n\n## Shared finance systems and services\n\nAGD provides central finance infrastructure used across government. Its published functions include Government Financial System (NFS@Gov), Vendors@Gov, central cash-management and payment processes, and whole-of-government financial reporting. Its ministries group also runs central payroll functions, while its statutory-board group supports finance and payroll systems for boards. AGD describes the Singapore Public Sector Chart of Accounts as a common structure for classifying and recording transactions across ministries, organs of state and statutory boards, supporting consistent financial data and analysis ([AGD, What We Do, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/); [AGD, Publications, accessed 20 October 2026](https:\/\/www.agd.gov.sg\/publications\/)).\n\nThese are shared administrative and systems functions, not the same thing as deciding each ministry's policy priorities or appropriating public money. AGD also provides internal-audit services and central guidance to government agencies, and supports the development of public-sector finance and internal-audit professionals. The exact services vary by agency and system; an AGD-managed platform does not transfer the agency's statutory service mandate to AGD ([AGD, What We Do](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)).\n\n## Standards for statutory-board reporting\n\nThe Accountant-General prescribes Statutory Board Financial Reporting Standards (SB-FRS) for statutory boards. The framework uses Singapore Financial Reporting Standards as its principal reference, but considers each standard individually and may modify it or add guidance to address the public functions and accountability structure of boards. An Advisory Committee seeks input from boards, the public, accounting professionals and academia; after the Accounting Standards Committee issues a final standard, the Accountant-General decides whether to adopt it for statutory boards and whether modifications are needed ([ASSB, Process for Prescribing SB-FRS, last updated 20 July 2026](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)).\n\nSB-FRS Guidance Notes standardise selected accounting or disclosure treatments but are not themselves separate accounting standards. The regime concerns statutory-board financial statements; it should not be presented as a regulator licensing the board's substantive services, as a rule automatically governing every Singapore company, or as an external audit. [statutory boards](\/en\/knowledge\/article\/sgkb.government-politics.statutory-boards) explains how reporting standards fit among boards' wider statutory and parliamentary accountability ([ASSB, Process for Prescribing SB-FRS](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)).\n\n## Distinguishing AGD from MOF, AGO and MAS\n\nAGD and MOF have related but different roles: AGD is a department under MOF and supports the Accountant-General's financial administration, while MOF sets fiscal policy and coordinates the Government Budget. AGD's Treasury Directorate supports MOF's whole-of-government balance-sheet management, but that support does not make AGD the central bank or the operator of Singapore's reserve-investment entities ([AGD, Overview](https:\/\/www.agd.gov.sg\/about-us\/overview\/); [AGD, What We Do](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/); [ministry of finance](\/en\/knowledge\/article\/sgkb.government-politics.ministry-of-finance)).\n\nAGD also provides internal-audit services to government agencies, which must not be confused with the Auditor-General's Office (AGO). AGO is constitutionally independent from MOF and conducts external audits, reporting significant findings through constitutional and parliamentary channels. AGD administers and supports accounting and internal-control systems; AGO independently examines public accounts and use of resources. Historically, AGD performed some central-banking functions for six years after independence, but those functions passed to MAS when it was formed in 1971; that history does not describe AGD's present remit ([AGO, General FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [AGD, Our History and Milestones](https:\/\/www.agd.gov.sg\/about-us\/our-history-and-milestones\/); [auditor general office](\/en\/knowledge\/article\/sgkb.government-politics.auditor-general-office)). For tax filing, monetary policy or audit findings, route the question to the responsible institution rather than inferring duties from AGD's accounting role."},"zh":{"title":"\u4f1a\u8ba1\u5e08\u7f72","summary":"\u65b0\u52a0\u5761\u4f1a\u8ba1\u5e08\u7f72\uff08AGD\uff09\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u5c65\u884c\u653f\u5e9c\u8d26\u76ee\u7ba1\u7406\u3001\u516c\u6b3e\u652f\u4ed8\u3001\u8d22\u52a1\u7cfb\u7edf\u3001\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u6cd5\u5b9a\u673a\u6784\u62a5\u544a\u6807\u51c6\u65b9\u9762\u7684\u6cd5\u5b9a\u804c\u8d23\uff1b\u8be5\u7f72\u4e0d\u540c\u4e8e\u8d1f\u8d23\u8d22\u653f\u653f\u7b56\u7684 MOF \u548c\u8d1f\u8d23\u72ec\u7acb\u5916\u90e8\u5ba1\u8ba1\u7684 AGO\u3002","markdown":"# \u4f1a\u8ba1\u5e08\u7f72\n\n\u65b0\u52a0\u5761\u4f1a\u8ba1\u5e08\u7f72\uff08AGD\uff09\u662f\u8d22\u653f\u90e8\uff08MOF\uff09\u5c5e\u4e0b\u7684\u4e00\u4e2a\u90e8\u95e8\uff0c\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u5c65\u884c\u516c\u5171\u90e8\u95e8\u8d22\u52a1\u7ba1\u7406\u804c\u8d23\u3002\u5176\u5de5\u4f5c\u5305\u62ec\u6cd5\u5b9a\u4f1a\u8ba1\u804c\u8d23\u3001\u5171\u4eab\u8d22\u52a1\u7cfb\u7edf\u3001\u5168\u653f\u5e9c\u8d22\u52a1\u62a5\u544a\u3001\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u4e13\u4e1a\u80fd\u529b\u5efa\u8bbe\u3002\u8be5\u7f72\u5e76\u975e\u5236\u5b9a\u6574\u4f53\u8d22\u653f\u6218\u7565\u7684\u90e8\u95e8\u3001\u7a0e\u52a1\u5f81\u6536\u673a\u6784\uff0c\u4e5f\u4e0d\u662f\u653f\u5e9c\u7684\u72ec\u7acb\u5916\u90e8\u5ba1\u8ba1\u673a\u6784\uff08[AGD\uff0c\u6982\u51b5\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e94\u6708 14 \u65e5](https:\/\/www.agd.gov.sg\/about-us\/overview\/)\uff1b[MOF\uff0c\u6211\u4eec\u662f\u8c01\uff0c\u67e5\u9605\u4e8e 2026 \u5e74\u5341\u6708 20 \u65e5](https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/)\uff09\u3002\n\n## \u516c\u5171\u8d26\u76ee\u7684\u6cd5\u5b9a\u7ba1\u7406\u804c\u8d23\n\n\u300a\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u7b2c 2B \u6761\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u5e08\u957f\u8d1f\u8d23**\u76d1\u7763\u548c\u7ba1\u7406\u653f\u5e9c\u4f1a\u8ba1\u7cfb\u7edf**\uff0c\u5305\u62ec\u8d22\u52a1\u548c\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u4ee5\u53ca\u6709\u5173\u516c\u6b3e\u6536\u53d6\u3001\u4fdd\u7ba1\u3001\u6295\u8d44\u3001\u5b89\u5168\u4fdd\u7ba1\u548c\u652f\u4ed8\u7684\u7a0b\u5e8f\uff0c\u4e5f\u5305\u62ec\u516c\u5171\u8d22\u4ea7\u7684\u8d2d\u4e70\u3001\u4fdd\u7ba1\u548c\u5904\u7f6e\u3002AGD \u4ecb\u7ecd\u7684\u76f8\u5173\u804c\u8d23\u5305\u62ec\u7f16\u5236\u653f\u5e9c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff0c\u4f9b\u90e8\u957f\u63d0\u4ea4\u56fd\u4f1a\u548c\u603b\u7edf\uff1b\u7ba1\u7406\u6b3e\u9879\u652f\u4ed8\uff1b\u4ee5\u53ca\u62a5\u544a\u91cd\u5927\u8d22\u52a1\u8fdd\u89c4\u4e8b\u9879\uff08[\u300a1966 \u5e74\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u7b2c 2B \u6761\uff0c\u622a\u81f3 2026 \u5e74\u4e5d\u6708 5 \u65e5\u7684\u73b0\u884c\u7248\u672c](https:\/\/sso.agc.gov.sg\/Act\/FPA1966?ProvIds=pr2B-)\uff1b[AGD\uff0c\u6982\u51b5\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e94\u6708 14 \u65e5](https:\/\/www.agd.gov.sg\/about-us\/overview\/)\uff09\u3002\n\n\u8fd9\u4e9b\u804c\u8d23\u5e76\u4e0d\u610f\u5473\u7740 AGD \u662f\u6bcf\u4e2a\u653f\u5e9c\u90e8\u95e8\u7684\u552f\u4e00\u4f1a\u8ba1\u5b98\u3002\u300a\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u53e6\u884c\u89c4\u5b9a\u4f1a\u8ba1\u5b98\u7684\u804c\u8d23\uff0c\u800c AGD \u7684\u653f\u5e9c\u8d22\u52a1\u62a5\u8868\u8bf4\u660e\uff0c\u5e38\u4efb\u79d8\u4e66\u548c\u5404\u56fd\u5bb6\u673a\u5173\u9996\u957f\u8d1f\u8d23\u4e3a\u5176\u4e3b\u7ba1\u90e8\u95e8\u7ef4\u6301\u59a5\u5584\u7684\u8d26\u7c3f\u548c\u4f1a\u8ba1\u7cfb\u7edf\u3002\u4f1a\u8ba1\u5e08\u957f\u7ba1\u7406\u8be5\u7cfb\u7edf\u5e76\u6c47\u603b\u516c\u5171\u8d22\u52a1\u4fe1\u606f\uff1b\u5404\u673a\u6784\u7684\u4f1a\u8ba1\u5b98\u4ecd\u987b\u5bf9\u81ea\u8eab\u8bb0\u5f55\u548c\u63a7\u5236\u8d1f\u8d23\uff08[\u300a1966 \u5e74\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/FPA1966)\uff1b[AGD\uff0c2024\u8d22\u653f\u5e74\u5ea6\u653f\u5e9c\u8d22\u52a1\u62a5\u8868\uff0c\u8d23\u4efb\u58f0\u660e](https:\/\/www.agd.gov.sg\/files\/FY2024_Government_Financial_Statements.pdf)\uff09\u3002\n\n## \u5171\u4eab\u8d22\u52a1\u7cfb\u7edf\u548c\u670d\u52a1\n\nAGD \u63d0\u4f9b\u653f\u5e9c\u5404\u90e8\u95e8\u5171\u7528\u7684\u6838\u5fc3\u8d22\u52a1\u57fa\u7840\u8bbe\u65bd\u3002\u5176\u516c\u5e03\u7684\u804c\u80fd\u5305\u62ec\u653f\u5e9c\u8d22\u52a1\u7cfb\u7edf\uff08NFS@Gov\uff09\u3001Vendors@Gov\u3001\u4e2d\u592e\u73b0\u91d1\u7ba1\u7406\u548c\u652f\u4ed8\u6d41\u7a0b\uff0c\u4ee5\u53ca\u5168\u653f\u5e9c\u8d22\u52a1\u62a5\u544a\u3002\u5176\u653f\u5e9c\u90e8\u95e8\u7ec4\u4e5f\u8d1f\u8d23\u4e2d\u592e\u85aa\u8d44\u804c\u80fd\uff0c\u800c\u6cd5\u5b9a\u673a\u6784\u7ec4\u5219\u4e3a\u6cd5\u5b9a\u673a\u6784\u63d0\u4f9b\u8d22\u52a1\u548c\u85aa\u8d44\u7cfb\u7edf\u652f\u6301\u3002AGD \u8bf4\u660e\uff0c\u65b0\u52a0\u5761\u516c\u5171\u90e8\u95e8\u4f1a\u8ba1\u79d1\u76ee\u8868\u4e3a\u5404\u90e8\u59d4\u3001\u56fd\u5bb6\u673a\u5173\u548c\u6cd5\u5b9a\u673a\u6784\u63d0\u4f9b\u7edf\u4e00\u7684\u4ea4\u6613\u5206\u7c7b\u548c\u8bb0\u5f55\u7ed3\u6784\uff0c\u652f\u6301\u4e00\u81f4\u7684\u8d22\u52a1\u6570\u636e\u548c\u5206\u6790\uff08[AGD\uff0c\u6211\u4eec\u7684\u5de5\u4f5c\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e94\u6708 14 \u65e5](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)\uff1b[AGD\uff0c\u51fa\u7248\u7269\uff0c\u67e5\u9605\u4e8e 2026 \u5e74\u5341\u6708 20 \u65e5](https:\/\/www.agd.gov.sg\/publications\/)\uff09\u3002\n\n\u8fd9\u4e9b\u5c5e\u4e8e\u5171\u4eab\u884c\u653f\u548c\u7cfb\u7edf\u804c\u80fd\uff0c\u4e0d\u7b49\u540c\u4e8e\u51b3\u5b9a\u5404\u90e8\u59d4\u7684\u653f\u7b56\u91cd\u70b9\u6216\u62e8\u4ed8\u516c\u6b3e\u3002AGD \u4e5f\u4e3a\u653f\u5e9c\u673a\u6784\u63d0\u4f9b\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u4e2d\u592e\u6307\u5f15\uff0c\u5e76\u652f\u6301\u57f9\u517b\u516c\u5171\u90e8\u95e8\u8d22\u52a1\u548c\u5185\u90e8\u5ba1\u8ba1\u4e13\u4e1a\u4eba\u5458\u3002\u5177\u4f53\u670d\u52a1\u56e0\u673a\u6784\u548c\u7cfb\u7edf\u800c\u5f02\uff1b\u7531 AGD \u7ba1\u7406\u7684\u5e73\u53f0\u4e0d\u4f1a\u5c06\u673a\u6784\u7684\u6cd5\u5b9a\u670d\u52a1\u804c\u8d23\u8f6c\u79fb\u7ed9 AGD\uff08[AGD\uff0c\u6211\u4eec\u7684\u5de5\u4f5c](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)\uff09\u3002\n\n## \u6cd5\u5b9a\u673a\u6784\u62a5\u544a\u6807\u51c6\n\n\u4f1a\u8ba1\u5e08\u957f\u4e3a\u6cd5\u5b9a\u673a\u6784\u5236\u5b9a\u6cd5\u5b9a\u673a\u6784\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08SB-FRS\uff09\u3002\u8be5\u6846\u67b6\u4ee5\u65b0\u52a0\u5761\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4e3a\u4e3b\u8981\u53c2\u8003\uff0c\u4f46\u4f1a\u9010\u9879\u8003\u8651\u5404\u9879\u51c6\u5219\uff0c\u5e76\u53ef\u4f5c\u51fa\u4fee\u6539\u6216\u589e\u52a0\u6307\u5f15\uff0c\u4ee5\u5e94\u5bf9\u6cd5\u5b9a\u673a\u6784\u7684\u516c\u5171\u804c\u80fd\u548c\u95ee\u8d23\u67b6\u6784\u3002\u54a8\u8be2\u59d4\u5458\u4f1a\u4f1a\u5f81\u8be2\u6cd5\u5b9a\u673a\u6784\u3001\u516c\u4f17\u3001\u4f1a\u8ba1\u4e13\u4e1a\u4eba\u58eb\u548c\u5b66\u672f\u754c\u7684\u610f\u89c1\uff1b\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a\u53d1\u5e03\u6700\u7ec8\u51c6\u5219\u540e\uff0c\u4f1a\u8ba1\u5e08\u957f\u51b3\u5b9a\u662f\u5426\u5c06\u5176\u91c7\u7eb3\u4e3a\u6cd5\u5b9a\u673a\u6784\u51c6\u5219\uff0c\u4ee5\u53ca\u662f\u5426\u9700\u8981\u4fee\u6539\uff08[ASSB\uff0c\u5236\u5b9a SB-FRS \u7684\u6d41\u7a0b\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e03\u6708 20 \u65e5](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)\uff09\u3002\n\nSB-FRS \u6307\u5f15\u8bf4\u660e\u7528\u4e8e\u7edf\u4e00\u7279\u5b9a\u4f1a\u8ba1\u6216\u62ab\u9732\u5904\u7406\u65b9\u5f0f\uff0c\u4f46\u672c\u8eab\u5e76\u975e\u72ec\u7acb\u7684\u4f1a\u8ba1\u51c6\u5219\u3002\u8be5\u5236\u5ea6\u9002\u7528\u4e8e\u6cd5\u5b9a\u673a\u6784\u8d22\u52a1\u62a5\u8868\uff1b\u4e0d\u5e94\u5c06\u5176\u63cf\u8ff0\u4e3a\u5bf9\u6cd5\u5b9a\u673a\u6784\u5b9e\u8d28\u670d\u52a1\u8fdb\u884c\u8bb8\u53ef\u7684\u76d1\u7ba1\u5236\u5ea6\u3001\u81ea\u52a8\u9002\u7528\u4e8e\u6bcf\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u7684\u89c4\u5219\uff0c\u6216\u5916\u90e8\u5ba1\u8ba1\u3002[\u6cd5\u5b9a\u673a\u6784](\/zh\/knowledge\/article\/sgkb.government-politics.statutory-boards)\u4ecb\u7ecd\u62a5\u544a\u51c6\u5219\u5982\u4f55\u7eb3\u5165\u6cd5\u5b9a\u673a\u6784\u66f4\u5e7f\u6cdb\u7684\u6cd5\u5b9a\u548c\u56fd\u4f1a\u95ee\u8d23\u4f53\u7cfb\uff08[ASSB\uff0c\u5236\u5b9a SB-FRS \u7684\u6d41\u7a0b](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)\uff09\u3002\n\n## \u533a\u5206 AGD\u3001MOF\u3001AGO \u548c MAS\n\nAGD \u4e0e MOF \u7684\u804c\u8d23\u76f8\u5173\u4f46\u4e0d\u540c\uff1aAGD \u662f MOF \u5c5e\u4e0b\u7684\u90e8\u95e8\uff0c\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u8fdb\u884c\u8d22\u52a1\u7ba1\u7406\uff1bMOF \u5219\u5236\u5b9a\u8d22\u653f\u653f\u7b56\u5e76\u534f\u8c03\u653f\u5e9c\u9884\u7b97\u3002AGD \u7684\u8d22\u653f\u7f72\u652f\u6301 MOF \u7ba1\u7406\u5168\u653f\u5e9c\u8d44\u4ea7\u8d1f\u503a\u8868\uff0c\u4f46\u8fd9\u5e76\u4e0d\u610f\u5473\u7740 AGD \u662f\u4e2d\u592e\u94f6\u884c\u6216\u65b0\u52a0\u5761\u50a8\u5907\u6295\u8d44\u673a\u6784\u7684\u8fd0\u8425\u8005\uff08[AGD\uff0c\u6982\u51b5](https:\/\/www.agd.gov.sg\/about-us\/overview\/)\uff1b[AGD\uff0c\u6211\u4eec\u7684\u5de5\u4f5c](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)\uff1b[\u8d22\u653f\u90e8](\/zh\/knowledge\/article\/sgkb.government-politics.ministry-of-finance)\uff09\u3002\n\nAGD \u4e5f\u5411\u653f\u5e9c\u673a\u6784\u63d0\u4f9b\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\uff0c\u8fd9\u9879\u804c\u80fd\u4e0d\u53ef\u4e0e\u5ba1\u8ba1\u7f72\uff08AGO\uff09\u6df7\u6dc6\u3002AGO \u5728\u5baa\u5236\u4e0a\u72ec\u7acb\u4e8e MOF\uff0c\u5e76\u5f00\u5c55\u5916\u90e8\u5ba1\u8ba1\uff0c\u901a\u8fc7\u5baa\u5236\u548c\u56fd\u4f1a\u6e20\u9053\u62a5\u544a\u91cd\u5927\u5ba1\u8ba1\u53d1\u73b0\u3002AGD \u7ba1\u7406\u5e76\u652f\u6301\u4f1a\u8ba1\u548c\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff1bAGO \u5219\u72ec\u7acb\u5ba1\u67e5\u516c\u5171\u8d26\u76ee\u548c\u8d44\u6e90\u4f7f\u7528\u3002\u5386\u53f2\u4e0a\uff0c\u65b0\u52a0\u5761\u72ec\u7acb\u540e\u7684\u516d\u5e74\u95f4\uff0cAGD \u66fe\u5c65\u884c\u90e8\u5206\u4e2d\u592e\u94f6\u884c\u804c\u80fd\uff0c\u4f46\u8fd9\u4e9b\u804c\u80fd\u5728 MAS \u4e8e 1971 \u5e74\u6210\u7acb\u65f6\u79fb\u4ea4\u7ed9 MAS\uff1b\u8fd9\u6bb5\u5386\u53f2\u5e76\u4e0d\u4ee3\u8868 AGD \u73b0\u4eca\u7684\u804c\u6743\u8303\u56f4\uff08[AGO\uff0c\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff1b[AGD\uff0c\u6211\u4eec\u7684\u5386\u53f2\u548c\u91cd\u8981\u91cc\u7a0b\u7891](https:\/\/www.agd.gov.sg\/about-us\/our-history-and-milestones\/)\uff1b[\u5ba1\u8ba1\u7f72](\/zh\/knowledge\/article\/sgkb.government-politics.auditor-general-office)\uff09\u3002\u6709\u5173\u62a5\u7a0e\u3001\u8d27\u5e01\u653f\u7b56\u6216\u5ba1\u8ba1\u53d1\u73b0\u7684\u95ee\u9898\uff0c\u5e94\u5411\u8d1f\u8d23\u7684\u673a\u6784\u67e5\u8be2\uff0c\u4e0d\u8981\u6839\u636e AGD \u7684\u4f1a\u8ba1\u804c\u8d23\u63a8\u65ad\u5176\u804c\u6743\u3002"}},"sources":[{"url":"https:\/\/www.agd.gov.sg\/about-us\/overview\/","title":"AGD \u2014 Overview"},{"url":"https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/","title":"AGD \u2014 What We Do"},{"url":"https:\/\/sso.agc.gov.sg\/Act\/FPA1966?ProvIds=pr2B-","title":"Singapore Statutes Online \u2014 Financial Procedure Act 1966, section 2B"},{"url":"https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/","title":"ASSB \u2014 Process for Prescribing SB-FRS"},{"url":"https:\/\/www.agd.gov.sg\/about-us\/our-history-and-milestones\/","title":"AGD \u2014 Our History and Milestones"},{"url":"https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/","title":"MOF \u2014 Who We Are"},{"url":"https:\/\/sso.agc.gov.sg\/Act\/FPA1966","title":"Singapore Statutes Online \u2014 Financial Procedure Act 1966"},{"url":"https:\/\/www.agd.gov.sg\/files\/FY2024_Government_Financial_Statements.pdf","title":"AGD \u2014 FY2024 Government Financial Statements"},{"url":"https:\/\/www.agd.gov.sg\/publications\/","title":"AGD \u2014 Publications"},{"url":"https:\/\/www.ago.gov.sg\/faq-general\/","title":"AGO \u2014 General FAQ"}],"source_hash":"5638166a3ebda59d529a2f42623439930437c0ddbf413c52630422292f47ac42","last_verified":"2026-10-20","source_revision":"3c6ea92f8a5e280f6cc91dca25168b7c832f1004","related_source_ids":["sgkb.government-politics.ministry-of-finance","sgkb.government-politics.statutory-boards","sgkb.government-politics.auditor-general-office","sgkb.government-politics.government-structure"]},"links":[{"relation":"related","target_id":"sgkb.government-politics.ministry-of-finance"},{"relation":"related","target_id":"sgkb.government-politics.statutory-boards"},{"relation":"related","target_id":"sgkb.government-politics.auditor-general-office"},{"relation":"related","target_id":"sgkb.government-politics.government-structure"},{"relation":"topics","target_id":"sgtopic.government"},{"relation":"topics","target_id":"sgtopic.government.accountant-general-department"},{"relation":"entities","target_id":"sg.agency.agd"}],"checks":{"citations":"passed","translation":"passed"},"domain":"government-politics","status":"verified","lineage":[{"chunk_id":"sgkb.government-politics.accountant-generals-department#overview","document_id":"sgkb.government-politics.accountant-generals-department","citation_urls":["https:\/\/www.agd.gov.sg\/about-us\/overview\/","https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/"],"content_sha256":"162db5210326c3e24b60cf9a8e456cf2ed6d2cf0f589be9b180f0986f4f339ae","document_sha256":"0612fcf20b6b18e5031835f1fb053a22e571991c104a07303909f472d69b9ae7","section_sources":[{"url":"https:\/\/www.agd.gov.sg\/about-us\/overview\/","tier":1,"title":"AGD 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Department"},{"url":"https:\/\/www.agd.gov.sg\/about-us\/our-history-and-milestones\/","tier":1,"title":"AGD \u2014 Our History and Milestones","accessed":"2026-10-20","publisher":"Accountant-General's Department"},{"url":"https:\/\/www.ago.gov.sg\/faq-general\/","tier":1,"title":"AGO \u2014 General FAQ","accessed":"2026-10-20","publisher":"Auditor-General's Office"}]}],"locales":{"en":{"title":"Accountant-General's Department","summary":"Singapore's Accountant-General's Department (AGD) supports the Accountant-General's statutory stewardship of government accounts, public payments, financial systems, internal audit services and statutory-board reporting standards; it is distinct from MOF's fiscal-policy role and AGO's independent external audit.","markdown":"# Accountant-General's Department\n\nSingapore's Accountant-General's Department (AGD) is a department of the Ministry of Finance (MOF) that supports the Accountant-General in public-sector financial stewardship. Its work combines statutory accounting responsibilities with shared finance systems, government-wide financial reporting, internal-audit services and professional capability building. It is not the ministry that sets the overall fiscal strategy, a tax-collection agency, or the independent external auditor of government ([AGD, Overview, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/overview\/); [MOF, Who We Are, accessed 20 October 2026](https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/)).\n\n## Statutory stewardship of public accounts\n\nSection 2B of the Financial Procedure Act makes the Accountant-General responsible for the **supervision and administration of the Government accounting system**, including financial and accounting records and procedures for the receipt, custody, investment, safekeeping and payment of public monies, as well as the purchase, custody and disposal of public property. AGD describes related duties including preparing the annual Government Financial Statements for the Minister's presentation to Parliament and the President, administering payments, and reporting material financial irregularities ([Financial Procedure Act 1966, section 2B, current version as at 5 September 2026](https:\/\/sso.agc.gov.sg\/Act\/FPA1966?ProvIds=pr2B-); [AGD, Overview, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/overview\/)).\n\nThese responsibilities do not make AGD the sole accounting officer for every ministry. The Act separately assigns duties to accounting officers, and AGD's Government Financial Statements explain that permanent secretaries and heads of organs of state maintain proper books and accounting systems for the departments under their charge. The Accountant-General administers the system and consolidates public financial information; agency accounting officers remain responsible for their own records and controls ([Financial Procedure Act 1966](https:\/\/sso.agc.gov.sg\/Act\/FPA1966); [AGD, FY2024 Government Financial Statements, responsibility statement](https:\/\/www.agd.gov.sg\/files\/FY2024_Government_Financial_Statements.pdf)).\n\n## Shared finance systems and services\n\nAGD provides central finance infrastructure used across government. Its published functions include Government Financial System (NFS@Gov), Vendors@Gov, central cash-management and payment processes, and whole-of-government financial reporting. Its ministries group also runs central payroll functions, while its statutory-board group supports finance and payroll systems for boards. AGD describes the Singapore Public Sector Chart of Accounts as a common structure for classifying and recording transactions across ministries, organs of state and statutory boards, supporting consistent financial data and analysis ([AGD, What We Do, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/); [AGD, Publications, accessed 20 October 2026](https:\/\/www.agd.gov.sg\/publications\/)).\n\nThese are shared administrative and systems functions, not the same thing as deciding each ministry's policy priorities or appropriating public money. AGD also provides internal-audit services and central guidance to government agencies, and supports the development of public-sector finance and internal-audit professionals. The exact services vary by agency and system; an AGD-managed platform does not transfer the agency's statutory service mandate to AGD ([AGD, What We Do](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)).\n\n## Standards for statutory-board reporting\n\nThe Accountant-General prescribes Statutory Board Financial Reporting Standards (SB-FRS) for statutory boards. The framework uses Singapore Financial Reporting Standards as its principal reference, but considers each standard individually and may modify it or add guidance to address the public functions and accountability structure of boards. An Advisory Committee seeks input from boards, the public, accounting professionals and academia; after the Accounting Standards Committee issues a final standard, the Accountant-General decides whether to adopt it for statutory boards and whether modifications are needed ([ASSB, Process for Prescribing SB-FRS, last updated 20 July 2026](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)).\n\nSB-FRS Guidance Notes standardise selected accounting or disclosure treatments but are not themselves separate accounting standards. The regime concerns statutory-board financial statements; it should not be presented as a regulator licensing the board's substantive services, as a rule automatically governing every Singapore company, or as an external audit. [statutory boards](\/en\/knowledge\/article\/sgkb.government-politics.statutory-boards) explains how reporting standards fit among boards' wider statutory and parliamentary accountability ([ASSB, Process for Prescribing SB-FRS](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)).\n\n## Distinguishing AGD from MOF, AGO and MAS\n\nAGD and MOF have related but different roles: AGD is a department under MOF and supports the Accountant-General's financial administration, while MOF sets fiscal policy and coordinates the Government Budget. AGD's Treasury Directorate supports MOF's whole-of-government balance-sheet management, but that support does not make AGD the central bank or the operator of Singapore's reserve-investment entities ([AGD, Overview](https:\/\/www.agd.gov.sg\/about-us\/overview\/); [AGD, What We Do](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/); [ministry of finance](\/en\/knowledge\/article\/sgkb.government-politics.ministry-of-finance)).\n\nAGD also provides internal-audit services to government agencies, which must not be confused with the Auditor-General's Office (AGO). AGO is constitutionally independent from MOF and conducts external audits, reporting significant findings through constitutional and parliamentary channels. AGD administers and supports accounting and internal-control systems; AGO independently examines public accounts and use of resources. Historically, AGD performed some central-banking functions for six years after independence, but those functions passed to MAS when it was formed in 1971; that history does not describe AGD's present remit ([AGO, General FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [AGD, Our History and Milestones](https:\/\/www.agd.gov.sg\/about-us\/our-history-and-milestones\/); [auditor general office](\/en\/knowledge\/article\/sgkb.government-politics.auditor-general-office)). For tax filing, monetary policy or audit findings, route the question to the responsible institution rather than inferring duties from AGD's accounting role."},"zh":{"title":"\u4f1a\u8ba1\u5e08\u7f72","summary":"\u65b0\u52a0\u5761\u4f1a\u8ba1\u5e08\u7f72\uff08AGD\uff09\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u5c65\u884c\u653f\u5e9c\u8d26\u76ee\u7ba1\u7406\u3001\u516c\u6b3e\u652f\u4ed8\u3001\u8d22\u52a1\u7cfb\u7edf\u3001\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u6cd5\u5b9a\u673a\u6784\u62a5\u544a\u6807\u51c6\u65b9\u9762\u7684\u6cd5\u5b9a\u804c\u8d23\uff1b\u8be5\u7f72\u4e0d\u540c\u4e8e\u8d1f\u8d23\u8d22\u653f\u653f\u7b56\u7684 MOF \u548c\u8d1f\u8d23\u72ec\u7acb\u5916\u90e8\u5ba1\u8ba1\u7684 AGO\u3002","markdown":"# \u4f1a\u8ba1\u5e08\u7f72\n\n\u65b0\u52a0\u5761\u4f1a\u8ba1\u5e08\u7f72\uff08AGD\uff09\u662f\u8d22\u653f\u90e8\uff08MOF\uff09\u5c5e\u4e0b\u7684\u4e00\u4e2a\u90e8\u95e8\uff0c\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u5c65\u884c\u516c\u5171\u90e8\u95e8\u8d22\u52a1\u7ba1\u7406\u804c\u8d23\u3002\u5176\u5de5\u4f5c\u5305\u62ec\u6cd5\u5b9a\u4f1a\u8ba1\u804c\u8d23\u3001\u5171\u4eab\u8d22\u52a1\u7cfb\u7edf\u3001\u5168\u653f\u5e9c\u8d22\u52a1\u62a5\u544a\u3001\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u4e13\u4e1a\u80fd\u529b\u5efa\u8bbe\u3002\u8be5\u7f72\u5e76\u975e\u5236\u5b9a\u6574\u4f53\u8d22\u653f\u6218\u7565\u7684\u90e8\u95e8\u3001\u7a0e\u52a1\u5f81\u6536\u673a\u6784\uff0c\u4e5f\u4e0d\u662f\u653f\u5e9c\u7684\u72ec\u7acb\u5916\u90e8\u5ba1\u8ba1\u673a\u6784\uff08[AGD\uff0c\u6982\u51b5\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e94\u6708 14 \u65e5](https:\/\/www.agd.gov.sg\/about-us\/overview\/)\uff1b[MOF\uff0c\u6211\u4eec\u662f\u8c01\uff0c\u67e5\u9605\u4e8e 2026 \u5e74\u5341\u6708 20 \u65e5](https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/)\uff09\u3002\n\n## \u516c\u5171\u8d26\u76ee\u7684\u6cd5\u5b9a\u7ba1\u7406\u804c\u8d23\n\n\u300a\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u7b2c 2B \u6761\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u5e08\u957f\u8d1f\u8d23**\u76d1\u7763\u548c\u7ba1\u7406\u653f\u5e9c\u4f1a\u8ba1\u7cfb\u7edf**\uff0c\u5305\u62ec\u8d22\u52a1\u548c\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u4ee5\u53ca\u6709\u5173\u516c\u6b3e\u6536\u53d6\u3001\u4fdd\u7ba1\u3001\u6295\u8d44\u3001\u5b89\u5168\u4fdd\u7ba1\u548c\u652f\u4ed8\u7684\u7a0b\u5e8f\uff0c\u4e5f\u5305\u62ec\u516c\u5171\u8d22\u4ea7\u7684\u8d2d\u4e70\u3001\u4fdd\u7ba1\u548c\u5904\u7f6e\u3002AGD \u4ecb\u7ecd\u7684\u76f8\u5173\u804c\u8d23\u5305\u62ec\u7f16\u5236\u653f\u5e9c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff0c\u4f9b\u90e8\u957f\u63d0\u4ea4\u56fd\u4f1a\u548c\u603b\u7edf\uff1b\u7ba1\u7406\u6b3e\u9879\u652f\u4ed8\uff1b\u4ee5\u53ca\u62a5\u544a\u91cd\u5927\u8d22\u52a1\u8fdd\u89c4\u4e8b\u9879\uff08[\u300a1966 \u5e74\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u7b2c 2B \u6761\uff0c\u622a\u81f3 2026 \u5e74\u4e5d\u6708 5 \u65e5\u7684\u73b0\u884c\u7248\u672c](https:\/\/sso.agc.gov.sg\/Act\/FPA1966?ProvIds=pr2B-)\uff1b[AGD\uff0c\u6982\u51b5\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e94\u6708 14 \u65e5](https:\/\/www.agd.gov.sg\/about-us\/overview\/)\uff09\u3002\n\n\u8fd9\u4e9b\u804c\u8d23\u5e76\u4e0d\u610f\u5473\u7740 AGD \u662f\u6bcf\u4e2a\u653f\u5e9c\u90e8\u95e8\u7684\u552f\u4e00\u4f1a\u8ba1\u5b98\u3002\u300a\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u53e6\u884c\u89c4\u5b9a\u4f1a\u8ba1\u5b98\u7684\u804c\u8d23\uff0c\u800c AGD \u7684\u653f\u5e9c\u8d22\u52a1\u62a5\u8868\u8bf4\u660e\uff0c\u5e38\u4efb\u79d8\u4e66\u548c\u5404\u56fd\u5bb6\u673a\u5173\u9996\u957f\u8d1f\u8d23\u4e3a\u5176\u4e3b\u7ba1\u90e8\u95e8\u7ef4\u6301\u59a5\u5584\u7684\u8d26\u7c3f\u548c\u4f1a\u8ba1\u7cfb\u7edf\u3002\u4f1a\u8ba1\u5e08\u957f\u7ba1\u7406\u8be5\u7cfb\u7edf\u5e76\u6c47\u603b\u516c\u5171\u8d22\u52a1\u4fe1\u606f\uff1b\u5404\u673a\u6784\u7684\u4f1a\u8ba1\u5b98\u4ecd\u987b\u5bf9\u81ea\u8eab\u8bb0\u5f55\u548c\u63a7\u5236\u8d1f\u8d23\uff08[\u300a1966 \u5e74\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/FPA1966)\uff1b[AGD\uff0c2024\u8d22\u653f\u5e74\u5ea6\u653f\u5e9c\u8d22\u52a1\u62a5\u8868\uff0c\u8d23\u4efb\u58f0\u660e](https:\/\/www.agd.gov.sg\/files\/FY2024_Government_Financial_Statements.pdf)\uff09\u3002\n\n## \u5171\u4eab\u8d22\u52a1\u7cfb\u7edf\u548c\u670d\u52a1\n\nAGD \u63d0\u4f9b\u653f\u5e9c\u5404\u90e8\u95e8\u5171\u7528\u7684\u6838\u5fc3\u8d22\u52a1\u57fa\u7840\u8bbe\u65bd\u3002\u5176\u516c\u5e03\u7684\u804c\u80fd\u5305\u62ec\u653f\u5e9c\u8d22\u52a1\u7cfb\u7edf\uff08NFS@Gov\uff09\u3001Vendors@Gov\u3001\u4e2d\u592e\u73b0\u91d1\u7ba1\u7406\u548c\u652f\u4ed8\u6d41\u7a0b\uff0c\u4ee5\u53ca\u5168\u653f\u5e9c\u8d22\u52a1\u62a5\u544a\u3002\u5176\u653f\u5e9c\u90e8\u95e8\u7ec4\u4e5f\u8d1f\u8d23\u4e2d\u592e\u85aa\u8d44\u804c\u80fd\uff0c\u800c\u6cd5\u5b9a\u673a\u6784\u7ec4\u5219\u4e3a\u6cd5\u5b9a\u673a\u6784\u63d0\u4f9b\u8d22\u52a1\u548c\u85aa\u8d44\u7cfb\u7edf\u652f\u6301\u3002AGD \u8bf4\u660e\uff0c\u65b0\u52a0\u5761\u516c\u5171\u90e8\u95e8\u4f1a\u8ba1\u79d1\u76ee\u8868\u4e3a\u5404\u90e8\u59d4\u3001\u56fd\u5bb6\u673a\u5173\u548c\u6cd5\u5b9a\u673a\u6784\u63d0\u4f9b\u7edf\u4e00\u7684\u4ea4\u6613\u5206\u7c7b\u548c\u8bb0\u5f55\u7ed3\u6784\uff0c\u652f\u6301\u4e00\u81f4\u7684\u8d22\u52a1\u6570\u636e\u548c\u5206\u6790\uff08[AGD\uff0c\u6211\u4eec\u7684\u5de5\u4f5c\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e94\u6708 14 \u65e5](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)\uff1b[AGD\uff0c\u51fa\u7248\u7269\uff0c\u67e5\u9605\u4e8e 2026 \u5e74\u5341\u6708 20 \u65e5](https:\/\/www.agd.gov.sg\/publications\/)\uff09\u3002\n\n\u8fd9\u4e9b\u5c5e\u4e8e\u5171\u4eab\u884c\u653f\u548c\u7cfb\u7edf\u804c\u80fd\uff0c\u4e0d\u7b49\u540c\u4e8e\u51b3\u5b9a\u5404\u90e8\u59d4\u7684\u653f\u7b56\u91cd\u70b9\u6216\u62e8\u4ed8\u516c\u6b3e\u3002AGD \u4e5f\u4e3a\u653f\u5e9c\u673a\u6784\u63d0\u4f9b\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u4e2d\u592e\u6307\u5f15\uff0c\u5e76\u652f\u6301\u57f9\u517b\u516c\u5171\u90e8\u95e8\u8d22\u52a1\u548c\u5185\u90e8\u5ba1\u8ba1\u4e13\u4e1a\u4eba\u5458\u3002\u5177\u4f53\u670d\u52a1\u56e0\u673a\u6784\u548c\u7cfb\u7edf\u800c\u5f02\uff1b\u7531 AGD \u7ba1\u7406\u7684\u5e73\u53f0\u4e0d\u4f1a\u5c06\u673a\u6784\u7684\u6cd5\u5b9a\u670d\u52a1\u804c\u8d23\u8f6c\u79fb\u7ed9 AGD\uff08[AGD\uff0c\u6211\u4eec\u7684\u5de5\u4f5c](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)\uff09\u3002\n\n## \u6cd5\u5b9a\u673a\u6784\u62a5\u544a\u6807\u51c6\n\n\u4f1a\u8ba1\u5e08\u957f\u4e3a\u6cd5\u5b9a\u673a\u6784\u5236\u5b9a\u6cd5\u5b9a\u673a\u6784\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08SB-FRS\uff09\u3002\u8be5\u6846\u67b6\u4ee5\u65b0\u52a0\u5761\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4e3a\u4e3b\u8981\u53c2\u8003\uff0c\u4f46\u4f1a\u9010\u9879\u8003\u8651\u5404\u9879\u51c6\u5219\uff0c\u5e76\u53ef\u4f5c\u51fa\u4fee\u6539\u6216\u589e\u52a0\u6307\u5f15\uff0c\u4ee5\u5e94\u5bf9\u6cd5\u5b9a\u673a\u6784\u7684\u516c\u5171\u804c\u80fd\u548c\u95ee\u8d23\u67b6\u6784\u3002\u54a8\u8be2\u59d4\u5458\u4f1a\u4f1a\u5f81\u8be2\u6cd5\u5b9a\u673a\u6784\u3001\u516c\u4f17\u3001\u4f1a\u8ba1\u4e13\u4e1a\u4eba\u58eb\u548c\u5b66\u672f\u754c\u7684\u610f\u89c1\uff1b\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a\u53d1\u5e03\u6700\u7ec8\u51c6\u5219\u540e\uff0c\u4f1a\u8ba1\u5e08\u957f\u51b3\u5b9a\u662f\u5426\u5c06\u5176\u91c7\u7eb3\u4e3a\u6cd5\u5b9a\u673a\u6784\u51c6\u5219\uff0c\u4ee5\u53ca\u662f\u5426\u9700\u8981\u4fee\u6539\uff08[ASSB\uff0c\u5236\u5b9a SB-FRS \u7684\u6d41\u7a0b\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e03\u6708 20 \u65e5](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)\uff09\u3002\n\nSB-FRS \u6307\u5f15\u8bf4\u660e\u7528\u4e8e\u7edf\u4e00\u7279\u5b9a\u4f1a\u8ba1\u6216\u62ab\u9732\u5904\u7406\u65b9\u5f0f\uff0c\u4f46\u672c\u8eab\u5e76\u975e\u72ec\u7acb\u7684\u4f1a\u8ba1\u51c6\u5219\u3002\u8be5\u5236\u5ea6\u9002\u7528\u4e8e\u6cd5\u5b9a\u673a\u6784\u8d22\u52a1\u62a5\u8868\uff1b\u4e0d\u5e94\u5c06\u5176\u63cf\u8ff0\u4e3a\u5bf9\u6cd5\u5b9a\u673a\u6784\u5b9e\u8d28\u670d\u52a1\u8fdb\u884c\u8bb8\u53ef\u7684\u76d1\u7ba1\u5236\u5ea6\u3001\u81ea\u52a8\u9002\u7528\u4e8e\u6bcf\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u7684\u89c4\u5219\uff0c\u6216\u5916\u90e8\u5ba1\u8ba1\u3002[\u6cd5\u5b9a\u673a\u6784](\/zh\/knowledge\/article\/sgkb.government-politics.statutory-boards)\u4ecb\u7ecd\u62a5\u544a\u51c6\u5219\u5982\u4f55\u7eb3\u5165\u6cd5\u5b9a\u673a\u6784\u66f4\u5e7f\u6cdb\u7684\u6cd5\u5b9a\u548c\u56fd\u4f1a\u95ee\u8d23\u4f53\u7cfb\uff08[ASSB\uff0c\u5236\u5b9a SB-FRS \u7684\u6d41\u7a0b](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)\uff09\u3002\n\n## \u533a\u5206 AGD\u3001MOF\u3001AGO \u548c MAS\n\nAGD \u4e0e MOF \u7684\u804c\u8d23\u76f8\u5173\u4f46\u4e0d\u540c\uff1aAGD \u662f MOF \u5c5e\u4e0b\u7684\u90e8\u95e8\uff0c\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u8fdb\u884c\u8d22\u52a1\u7ba1\u7406\uff1bMOF \u5219\u5236\u5b9a\u8d22\u653f\u653f\u7b56\u5e76\u534f\u8c03\u653f\u5e9c\u9884\u7b97\u3002AGD \u7684\u8d22\u653f\u7f72\u652f\u6301 MOF \u7ba1\u7406\u5168\u653f\u5e9c\u8d44\u4ea7\u8d1f\u503a\u8868\uff0c\u4f46\u8fd9\u5e76\u4e0d\u610f\u5473\u7740 AGD \u662f\u4e2d\u592e\u94f6\u884c\u6216\u65b0\u52a0\u5761\u50a8\u5907\u6295\u8d44\u673a\u6784\u7684\u8fd0\u8425\u8005\uff08[AGD\uff0c\u6982\u51b5](https:\/\/www.agd.gov.sg\/about-us\/overview\/)\uff1b[AGD\uff0c\u6211\u4eec\u7684\u5de5\u4f5c](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)\uff1b[\u8d22\u653f\u90e8](\/zh\/knowledge\/article\/sgkb.government-politics.ministry-of-finance)\uff09\u3002\n\nAGD \u4e5f\u5411\u653f\u5e9c\u673a\u6784\u63d0\u4f9b\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\uff0c\u8fd9\u9879\u804c\u80fd\u4e0d\u53ef\u4e0e\u5ba1\u8ba1\u7f72\uff08AGO\uff09\u6df7\u6dc6\u3002AGO \u5728\u5baa\u5236\u4e0a\u72ec\u7acb\u4e8e MOF\uff0c\u5e76\u5f00\u5c55\u5916\u90e8\u5ba1\u8ba1\uff0c\u901a\u8fc7\u5baa\u5236\u548c\u56fd\u4f1a\u6e20\u9053\u62a5\u544a\u91cd\u5927\u5ba1\u8ba1\u53d1\u73b0\u3002AGD \u7ba1\u7406\u5e76\u652f\u6301\u4f1a\u8ba1\u548c\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff1bAGO \u5219\u72ec\u7acb\u5ba1\u67e5\u516c\u5171\u8d26\u76ee\u548c\u8d44\u6e90\u4f7f\u7528\u3002\u5386\u53f2\u4e0a\uff0c\u65b0\u52a0\u5761\u72ec\u7acb\u540e\u7684\u516d\u5e74\u95f4\uff0cAGD \u66fe\u5c65\u884c\u90e8\u5206\u4e2d\u592e\u94f6\u884c\u804c\u80fd\uff0c\u4f46\u8fd9\u4e9b\u804c\u80fd\u5728 MAS \u4e8e 1971 \u5e74\u6210\u7acb\u65f6\u79fb\u4ea4\u7ed9 MAS\uff1b\u8fd9\u6bb5\u5386\u53f2\u5e76\u4e0d\u4ee3\u8868 AGD \u73b0\u4eca\u7684\u804c\u6743\u8303\u56f4\uff08[AGO\uff0c\u4e00\u822c\u5e38\u89c1\u95ee\u9898](https:\/\/www.ago.gov.sg\/faq-general\/)\uff1b[AGD\uff0c\u6211\u4eec\u7684\u5386\u53f2\u548c\u91cd\u8981\u91cc\u7a0b\u7891](https:\/\/www.agd.gov.sg\/about-us\/our-history-and-milestones\/)\uff1b[\u5ba1\u8ba1\u7f72](\/zh\/knowledge\/article\/sgkb.government-politics.auditor-general-office)\uff09\u3002\u6709\u5173\u62a5\u7a0e\u3001\u8d27\u5e01\u653f\u7b56\u6216\u5ba1\u8ba1\u53d1\u73b0\u7684\u95ee\u9898\uff0c\u5e94\u5411\u8d1f\u8d23\u7684\u673a\u6784\u67e5\u8be2\uff0c\u4e0d\u8981\u6839\u636e AGD \u7684\u4f1a\u8ba1\u804c\u8d23\u63a8\u65ad\u5176\u804c\u6743\u3002"}},"title_en":"Accountant-General's Department","title_zh":"\u4f1a\u8ba1\u5e08\u7f72","source_id":"sgkb.government-politics.accountant-generals-department","input_hash":"5638166a3ebda59d529a2f42623439930437c0ddbf413c52630422292f47ac42","summary_en":"Singapore's Accountant-General's Department (AGD) supports the Accountant-General's statutory stewardship of government accounts, public payments, financial systems, internal audit services and statutory-board reporting standards; it is distinct from MOF's fiscal-policy role and AGO's independent external audit.","summary_zh":"\u65b0\u52a0\u5761\u4f1a\u8ba1\u5e08\u7f72\uff08AGD\uff09\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u5c65\u884c\u653f\u5e9c\u8d26\u76ee\u7ba1\u7406\u3001\u516c\u6b3e\u652f\u4ed8\u3001\u8d22\u52a1\u7cfb\u7edf\u3001\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u6cd5\u5b9a\u673a\u6784\u62a5\u544a\u6807\u51c6\u65b9\u9762\u7684\u6cd5\u5b9a\u804c\u8d23\uff1b\u8be5\u7f72\u4e0d\u540c\u4e8e\u8d1f\u8d23\u8d22\u653f\u653f\u7b56\u7684 MOF \u548c\u8d1f\u8d23\u72ec\u7acb\u5916\u90e8\u5ba1\u8ba1\u7684 AGO\u3002","bundle_sha256":"8efbbed4efc8a8ed46ed2bc14874344f3e9bd6ebbed38142ee8433eb62366dad","evidence_paths":["source\/government-politics\/accountant-generals-department.md","artefacts\/retrieval-chunks.jsonl","artefacts\/document-classification.jsonl"],"expected_version":1},"search_text":"Accountant-General's Department\n\u4f1a\u8ba1\u5e08\u7f72\nSingapore's Accountant-General's Department (AGD) supports the Accountant-General's statutory stewardship of government accounts, public payments, financial systems, internal audit services and statutory-board reporting standards; it is distinct from MOF's fiscal-policy role and AGO's independent external audit.\n\u65b0\u52a0\u5761\u4f1a\u8ba1\u5e08\u7f72\uff08AGD\uff09\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u5c65\u884c\u653f\u5e9c\u8d26\u76ee\u7ba1\u7406\u3001\u516c\u6b3e\u652f\u4ed8\u3001\u8d22\u52a1\u7cfb\u7edf\u3001\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u6cd5\u5b9a\u673a\u6784\u62a5\u544a\u6807\u51c6\u65b9\u9762\u7684\u6cd5\u5b9a\u804c\u8d23\uff1b\u8be5\u7f72\u4e0d\u540c\u4e8e\u8d1f\u8d23\u8d22\u653f\u653f\u7b56\u7684 MOF \u548c\u8d1f\u8d23\u72ec\u7acb\u5916\u90e8\u5ba1\u8ba1\u7684 AGO\u3002\n{\"aliases\":[\"AGD\",\"Accountant-General's Department Singapore\",\"Accountant-General\"],\"classification_confidence\":\"medium\",\"classification_source\":\"domain-default\",\"document_id\":\"sgkb.government-politics.accountant-generals-department\",\"document_sha256\":\"0612fcf20b6b18e5031835f1fb053a22e571991c104a07303909f472d69b9ae7\",\"document_type\":\"article\",\"domain\":\"government-politics\",\"entities\":[\"sg.agency.agd\"],\"facets\":[\"institution\",\"policy\"],\"geographic_scope\":[\"national\"],\"jurisdiction\":\"SG\",\"language\":\"en\",\"last_verified\":\"2026-10-20\",\"path\":\"government-politics\\\/accountant-generals-department.md\",\"related\":[\"ministry-of-finance\",\"statutory-boards\",\"auditor-general-office\",\"government-structure\"],\"sources\":[{\"accessed\":\"2026-10-20\",\"publisher\":\"Accountant-General's Department\",\"tier\":1,\"title\":\"AGD \u2014 Overview\",\"url\":\"https:\\\/\\\/www.agd.gov.sg\\\/about-us\\\/overview\\\/\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Accountant-General's Department\",\"tier\":1,\"title\":\"AGD \u2014 What We Do\",\"url\":\"https:\\\/\\\/www.agd.gov.sg\\\/about-us\\\/what-we-do\\\/\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Attorney-General's Chambers\",\"tier\":1,\"title\":\"Singapore Statutes Online \u2014 Financial Procedure Act 1966, section 2B\",\"url\":\"https:\\\/\\\/sso.agc.gov.sg\\\/Act\\\/FPA1966?ProvIds=pr2B-\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Accountant-General's Department\",\"tier\":1,\"title\":\"ASSB \u2014 Process for Prescribing SB-FRS\",\"url\":\"https:\\\/\\\/www.assb.gov.sg\\\/who-we-are\\\/process-for-prescribing-sb-frs\\\/\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Accountant-General's Department\",\"tier\":1,\"title\":\"AGD \u2014 Our History and Milestones\",\"url\":\"https:\\\/\\\/www.agd.gov.sg\\\/about-us\\\/our-history-and-milestones\\\/\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Ministry of Finance\",\"tier\":1,\"title\":\"MOF \u2014 Who We Are\",\"url\":\"https:\\\/\\\/www.mof.gov.sg\\\/about-us\\\/who-we-are\\\/\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Attorney-General's Chambers\",\"tier\":1,\"title\":\"Singapore Statutes Online \u2014 Financial Procedure Act 1966\",\"url\":\"https:\\\/\\\/sso.agc.gov.sg\\\/Act\\\/FPA1966\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Accountant-General's Department\",\"tier\":1,\"title\":\"AGD \u2014 FY2024 Government Financial Statements\",\"url\":\"https:\\\/\\\/www.agd.gov.sg\\\/files\\\/FY2024_Government_Financial_Statements.pdf\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Accountant-General's Department\",\"tier\":1,\"title\":\"AGD \u2014 Publications\",\"url\":\"https:\\\/\\\/www.agd.gov.sg\\\/publications\\\/\"},{\"accessed\":\"2026-10-20\",\"publisher\":\"Auditor-General's Office\",\"tier\":1,\"title\":\"AGO \u2014 General FAQ\",\"url\":\"https:\\\/\\\/www.ago.gov.sg\\\/faq-general\\\/\"}],\"status\":\"verified\",\"summary\":\"Singapore's Accountant-General's Department (AGD) supports the Accountant-General's statutory stewardship of government accounts, public payments, financial systems, internal audit services and statutory-board reporting standards; it is distinct from MOF's fiscal-policy role and AGO's independent external audit.\",\"tags\":[\"agency\",\"public-finance\",\"policy\"],\"temporal_scope\":\"current\",\"title\":\"Accountant-General's Department\",\"topics\":[\"sgtopic.government\",\"sgtopic.government.accountant-general-department\"],\"volatility\":\"slow\"}\n# Accountant-General's Department\n\nSingapore's Accountant-General's Department (AGD) is a department of the Ministry of Finance (MOF) that supports the Accountant-General in public-sector financial stewardship. Its work combines statutory accounting responsibilities with shared finance systems, government-wide financial reporting, internal-audit services and professional capability building. It is not the ministry that sets the overall fiscal strategy, a tax-collection agency, or the independent external auditor of government ([AGD, Overview, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/overview\/); [MOF, Who We Are, accessed 20 October 2026](https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/)).\n\n## Statutory stewardship of public accounts\n\nSection 2B of the Financial Procedure Act makes the Accountant-General responsible for the **supervision and administration of the Government accounting system**, including financial and accounting records and procedures for the receipt, custody, investment, safekeeping and payment of public monies, as well as the purchase, custody and disposal of public property. AGD describes related duties including preparing the annual Government Financial Statements for the Minister's presentation to Parliament and the President, administering payments, and reporting material financial irregularities ([Financial Procedure Act 1966, section 2B, current version as at 5 September 2026](https:\/\/sso.agc.gov.sg\/Act\/FPA1966?ProvIds=pr2B-); [AGD, Overview, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/overview\/)).\n\nThese responsibilities do not make AGD the sole accounting officer for every ministry. The Act separately assigns duties to accounting officers, and AGD's Government Financial Statements explain that permanent secretaries and heads of organs of state maintain proper books and accounting systems for the departments under their charge. The Accountant-General administers the system and consolidates public financial information; agency accounting officers remain responsible for their own records and controls ([Financial Procedure Act 1966](https:\/\/sso.agc.gov.sg\/Act\/FPA1966); [AGD, FY2024 Government Financial Statements, responsibility statement](https:\/\/www.agd.gov.sg\/files\/FY2024_Government_Financial_Statements.pdf)).\n\n## Shared finance systems and services\n\nAGD provides central finance infrastructure used across government. Its published functions include Government Financial System (NFS@Gov), Vendors@Gov, central cash-management and payment processes, and whole-of-government financial reporting. Its ministries group also runs central payroll functions, while its statutory-board group supports finance and payroll systems for boards. AGD describes the Singapore Public Sector Chart of Accounts as a common structure for classifying and recording transactions across ministries, organs of state and statutory boards, supporting consistent financial data and analysis ([AGD, What We Do, last updated 14 May 2026](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/); [AGD, Publications, accessed 20 October 2026](https:\/\/www.agd.gov.sg\/publications\/)).\n\nThese are shared administrative and systems functions, not the same thing as deciding each ministry's policy priorities or appropriating public money. AGD also provides internal-audit services and central guidance to government agencies, and supports the development of public-sector finance and internal-audit professionals. The exact services vary by agency and system; an AGD-managed platform does not transfer the agency's statutory service mandate to AGD ([AGD, What We Do](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/)).\n\n## Standards for statutory-board reporting\n\nThe Accountant-General prescribes Statutory Board Financial Reporting Standards (SB-FRS) for statutory boards. The framework uses Singapore Financial Reporting Standards as its principal reference, but considers each standard individually and may modify it or add guidance to address the public functions and accountability structure of boards. An Advisory Committee seeks input from boards, the public, accounting professionals and academia; after the Accounting Standards Committee issues a final standard, the Accountant-General decides whether to adopt it for statutory boards and whether modifications are needed ([ASSB, Process for Prescribing SB-FRS, last updated 20 July 2026](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)).\n\nSB-FRS Guidance Notes standardise selected accounting or disclosure treatments but are not themselves separate accounting standards. The regime concerns statutory-board financial statements; it should not be presented as a regulator licensing the board's substantive services, as a rule automatically governing every Singapore company, or as an external audit. [statutory boards](\/en\/knowledge\/article\/sgkb.government-politics.statutory-boards) explains how reporting standards fit among boards' wider statutory and parliamentary accountability ([ASSB, Process for Prescribing SB-FRS](https:\/\/www.assb.gov.sg\/who-we-are\/process-for-prescribing-sb-frs\/)).\n\n## Distinguishing AGD from MOF, AGO and MAS\n\nAGD and MOF have related but different roles: AGD is a department under MOF and supports the Accountant-General's financial administration, while MOF sets fiscal policy and coordinates the Government Budget. AGD's Treasury Directorate supports MOF's whole-of-government balance-sheet management, but that support does not make AGD the central bank or the operator of Singapore's reserve-investment entities ([AGD, Overview](https:\/\/www.agd.gov.sg\/about-us\/overview\/); [AGD, What We Do](https:\/\/www.agd.gov.sg\/about-us\/what-we-do\/); [ministry of finance](\/en\/knowledge\/article\/sgkb.government-politics.ministry-of-finance)).\n\nAGD also provides internal-audit services to government agencies, which must not be confused with the Auditor-General's Office (AGO). AGO is constitutionally independent from MOF and conducts external audits, reporting significant findings through constitutional and parliamentary channels. AGD administers and supports accounting and internal-control systems; AGO independently examines public accounts and use of resources. Historically, AGD performed some central-banking functions for six years after independence, but those functions passed to MAS when it was formed in 1971; that history does not describe AGD's present remit ([AGO, General FAQ](https:\/\/www.ago.gov.sg\/faq-general\/); [AGD, Our History and Milestones](https:\/\/www.agd.gov.sg\/about-us\/our-history-and-milestones\/); [auditor general office](\/en\/knowledge\/article\/sgkb.government-politics.auditor-general-office)). For tax filing, monetary policy or audit findings, route the question to the responsible institution rather than inferring duties from AGD's accounting role.\n# \u4f1a\u8ba1\u5e08\u7f72\n\n\u65b0\u52a0\u5761\u4f1a\u8ba1\u5e08\u7f72\uff08AGD\uff09\u662f\u8d22\u653f\u90e8\uff08MOF\uff09\u5c5e\u4e0b\u7684\u4e00\u4e2a\u90e8\u95e8\uff0c\u534f\u52a9\u4f1a\u8ba1\u5e08\u957f\u5c65\u884c\u516c\u5171\u90e8\u95e8\u8d22\u52a1\u7ba1\u7406\u804c\u8d23\u3002\u5176\u5de5\u4f5c\u5305\u62ec\u6cd5\u5b9a\u4f1a\u8ba1\u804c\u8d23\u3001\u5171\u4eab\u8d22\u52a1\u7cfb\u7edf\u3001\u5168\u653f\u5e9c\u8d22\u52a1\u62a5\u544a\u3001\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1\u548c\u4e13\u4e1a\u80fd\u529b\u5efa\u8bbe\u3002\u8be5\u7f72\u5e76\u975e\u5236\u5b9a\u6574\u4f53\u8d22\u653f\u6218\u7565\u7684\u90e8\u95e8\u3001\u7a0e\u52a1\u5f81\u6536\u673a\u6784\uff0c\u4e5f\u4e0d\u662f\u653f\u5e9c\u7684\u72ec\u7acb\u5916\u90e8\u5ba1\u8ba1\u673a\u6784\uff08[AGD\uff0c\u6982\u51b5\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e94\u6708 14 \u65e5](https:\/\/www.agd.gov.sg\/about-us\/overview\/)\uff1b[MOF\uff0c\u6211\u4eec\u662f\u8c01\uff0c\u67e5\u9605\u4e8e 2026 \u5e74\u5341\u6708 20 \u65e5](https:\/\/www.mof.gov.sg\/about-us\/who-we-are\/)\uff09\u3002\n\n## \u516c\u5171\u8d26\u76ee\u7684\u6cd5\u5b9a\u7ba1\u7406\u804c\u8d23\n\n\u300a\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u7b2c 2B \u6761\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u5e08\u957f\u8d1f\u8d23**\u76d1\u7763\u548c\u7ba1\u7406\u653f\u5e9c\u4f1a\u8ba1\u7cfb\u7edf**\uff0c\u5305\u62ec\u8d22\u52a1\u548c\u4f1a\u8ba1\u8bb0\u5f55\uff0c\u4ee5\u53ca\u6709\u5173\u516c\u6b3e\u6536\u53d6\u3001\u4fdd\u7ba1\u3001\u6295\u8d44\u3001\u5b89\u5168\u4fdd\u7ba1\u548c\u652f\u4ed8\u7684\u7a0b\u5e8f\uff0c\u4e5f\u5305\u62ec\u516c\u5171\u8d22\u4ea7\u7684\u8d2d\u4e70\u3001\u4fdd\u7ba1\u548c\u5904\u7f6e\u3002AGD \u4ecb\u7ecd\u7684\u76f8\u5173\u804c\u8d23\u5305\u62ec\u7f16\u5236\u653f\u5e9c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff0c\u4f9b\u90e8\u957f\u63d0\u4ea4\u56fd\u4f1a\u548c\u603b\u7edf\uff1b\u7ba1\u7406\u6b3e\u9879\u652f\u4ed8\uff1b\u4ee5\u53ca\u62a5\u544a\u91cd\u5927\u8d22\u52a1\u8fdd\u89c4\u4e8b\u9879\uff08[\u300a1966 \u5e74\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u7b2c 2B \u6761\uff0c\u622a\u81f3 2026 \u5e74\u4e5d\u6708 5 \u65e5\u7684\u73b0\u884c\u7248\u672c](https:\/\/sso.agc.gov.sg\/Act\/FPA1966?ProvIds=pr2B-)\uff1b[AGD\uff0c\u6982\u51b5\uff0c\u6700\u540e\u66f4\u65b0\u4e8e 2026 \u5e74\u4e94\u6708 14 \u65e5](https:\/\/www.agd.gov.sg\/about-us\/overview\/)\uff09\u3002\n\n\u8fd9\u4e9b\u804c\u8d23\u5e76\u4e0d\u610f\u5473\u7740 AGD \u662f\u6bcf\u4e2a\u653f\u5e9c\u90e8\u95e8\u7684\u552f\u4e00\u4f1a\u8ba1\u5b98\u3002\u300a\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b\u53e6\u884c\u89c4\u5b9a\u4f1a\u8ba1\u5b98\u7684\u804c\u8d23\uff0c\u800c AGD \u7684\u653f\u5e9c\u8d22\u52a1\u62a5\u8868\u8bf4\u660e\uff0c\u5e38\u4efb\u79d8\u4e66\u548c\u5404\u56fd\u5bb6\u673a\u5173\u9996\u957f\u8d1f\u8d23\u4e3a\u5176\u4e3b\u7ba1\u90e8\u95e8\u7ef4\u6301\u59a5\u5584\u7684\u8d26\u7c3f\u548c\u4f1a\u8ba1\u7cfb\u7edf\u3002\u4f1a\u8ba1\u5e08\u957f\u7ba1\u7406\u8be5\u7cfb\u7edf\u5e76\u6c47\u603b\u516c\u5171\u8d22\u52a1\u4fe1\u606f\uff1b\u5404\u673a\u6784\u7684\u4f1a\u8ba1\u5b98\u4ecd\u987b\u5bf9\u81ea\u8eab\u8bb0\u5f55\u548c\u63a7\u5236\u8d1f\u8d23\uff08[\u300a1966 \u5e74\u8d22\u653f\u7a0b\u5e8f\u6cd5\u300b](https:\/\/sso.agc.gov.sg\/Act\/FPA1966)\uff1b[AGD\uff0c2024\u8d22\u653f\u5e74\u5ea6\u653f\u5e9c\u8d22\u52a1\u62a5\u8868\uff0c\u8d23\u4efb\u58f0\u660e](https:\/\/www.agd.gov.sg\/files\/FY2024_Government_Financial_Statements.pdf)\uff09\u3002\n\n## \u5171\u4eab\u8d22\u52a1\u7cfb\u7edf\u548c\u670d\u52a1\n\nAGD 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