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21世紀(jì)經(jīng)濟(jì)管理新形態(tài)教材·會(huì)計(jì)學(xué)系列新編政府與非營(yíng)利組織會(huì)計(jì)

21世紀(jì)經(jīng)濟(jì)管理新形態(tài)教材·會(huì)計(jì)學(xué)系列新編政府與非營(yíng)利組織會(huì)計(jì)

出版社：清華大學(xué)出版社出版時(shí)間：2020-07-01
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21世紀(jì)經(jīng)濟(jì)管理新形態(tài)教材·會(huì)計(jì)學(xué)系列新編政府與非營(yíng)利組織會(huì)計(jì) 版權(quán)信息

21世紀(jì)經(jīng)濟(jì)管理新形態(tài)教材·會(huì)計(jì)學(xué)系列新編政府與非營(yíng)利組織會(huì)計(jì) 本書(shū)特色

根據(jù)*新政策撰寫(xiě)的《政府與非營(yíng)利組織會(huì)計(jì)》，時(shí)效性強(qiáng)，理論與實(shí)踐兼?zhèn)洌鲈O(shè)在線(xiàn)測(cè)試題，“互聯(lián)網(wǎng)+”新形態(tài)教材

21世紀(jì)經(jīng)濟(jì)管理新形態(tài)教材·會(huì)計(jì)學(xué)系列新編政府與非營(yíng)利組織會(huì)計(jì) 內(nèi)容簡(jiǎn)介

本書(shū)系統(tǒng)介紹了政府與非營(yíng)利組織會(huì)計(jì)的基本理論和方法，分為四篇共十一章：篇介紹政府與非營(yíng)利組織會(huì)計(jì)基本理論與基礎(chǔ)知識(shí)；第二篇介紹財(cái)政總預(yù)算會(huì)計(jì)；第三篇介紹政府會(huì)計(jì)制度，也就是行政單位和*單位會(huì)計(jì)制度；第四篇介紹我國(guó)民間非營(yíng)利組織會(huì)計(jì)。全書(shū)體系完整、內(nèi)容豐富、結(jié)構(gòu)合理。 本書(shū)提供了大量的財(cái)政總預(yù)算和政府會(huì)計(jì)相關(guān)案例與習(xí)題，以便讀者理解和鞏固所學(xué)知識(shí)，全書(shū)突出實(shí)操性，力圖幫助讀者學(xué)以致用。本書(shū)可作為高等院校會(huì)計(jì)學(xué)、財(cái)政學(xué)、國(guó)民經(jīng)濟(jì)管理、公共管理（包括行政管理、衛(wèi)生事業(yè)管理、教育經(jīng)濟(jì)管理、土地資源管理、勞動(dòng)與社會(huì)保障）等經(jīng)濟(jì)管理類(lèi)專(zhuān)業(yè)的本科生教材及MPAcc、MPA等專(zhuān)業(yè)的研究生教學(xué)參考用書(shū)，同時(shí)也可供財(cái)政部門(mén)與行政、*單位及中介機(jī)構(gòu)的經(jīng)濟(jì)管理人員特別是會(huì)計(jì)人員培訓(xùn)與自學(xué)之用。

21世紀(jì)經(jīng)濟(jì)管理新形態(tài)教材·會(huì)計(jì)學(xué)系列新編政府與非營(yíng)利組織會(huì)計(jì) 目錄

目 錄


**篇 概 論


**章 政府與非營(yíng)利組織會(huì)計(jì)的特點(diǎn)及組成體系 ···························································2


**節(jié) 政府與非營(yíng)利組織的內(nèi)涵及特征 ··················································································2


第二節(jié) 政府與非營(yíng)利組織會(huì)計(jì)的相關(guān)概念 ··············································································4


第三節(jié) 政府與非營(yíng)利組織會(huì)計(jì)的構(gòu)成體系 ··············································································6


第四節(jié) 政府與非營(yíng)利組織會(huì)計(jì)規(guī)范 ··························································································8


思考題 ············································································································································10


第二章 政府與非營(yíng)利組織會(huì)計(jì)基本理論和方法 ······························································11


**節(jié) 政府與非營(yíng)利組織會(huì)計(jì)的目標(biāo) ····················································································11


第二節(jié) 政府與非營(yíng)利組織會(huì)計(jì)的基本假設(shè)和基本原則 ·······················································12


思考題 ············································································································································14


第三章 政府預(yù)算管理及國(guó)庫(kù)會(huì)計(jì)制度 ···········································································15


**節(jié) 政府預(yù)算管理制度 ·······································································································15


第二節(jié) 國(guó)庫(kù)會(huì)計(jì)制度 ················································································································22


第三節(jié) 政府財(cái)政支出管理改革 ·······························································································26


思考題 ············································································································································31


第二篇 財(cái)政總預(yù)算會(huì)計(jì)


第四章 財(cái)政總預(yù)算會(huì)計(jì)概述 ··························································································34


**節(jié) 財(cái)政總預(yù)算會(huì)計(jì)內(nèi)涵和對(duì)象 ························································································34


第二節(jié) 財(cái)政總預(yù)算會(huì)計(jì)核算的會(huì)計(jì)規(guī)范與會(huì)計(jì)科目 ····························································35


第三節(jié) 會(huì)計(jì)科目使用 ················································································································38


思考題 ············································································································································62


第五章 賬務(wù)處理 ············································································································63


**節(jié) 財(cái)政資產(chǎn)和負(fù)債的核算 ································································································63


第二節(jié) 財(cái)政預(yù)算收入的核算 ····································································································65


第三節(jié) 財(cái)政預(yù)算支出的核算 ····································································································67



第四節(jié)財(cái)政資金調(diào)撥與往來(lái)款項(xiàng)的核算 ················································································69

第五節(jié)專(zhuān)用基金和國(guó)有資本經(jīng)營(yíng)資金的核算 ········································································73

第六節(jié)年終清理結(jié)算 ················································································································74

思考題 ············································································································································ 75


第六章財(cái)政會(huì)計(jì)報(bào)表及編制 ·························································································· 77

**節(jié)財(cái)政會(huì)計(jì)報(bào)表概述 ········································································································77

第二節(jié)資產(chǎn)負(fù)債表 ···················································································································78

第三節(jié)收入支出表 ····················································································································82

第四節(jié)一般公共預(yù)算執(zhí)行情況表 ····························································································86

第五節(jié)政府性基金預(yù)算執(zhí)行情況表 ························································································87

第六節(jié)國(guó)有資本經(jīng)營(yíng)預(yù)算執(zhí)行情況表 ····················································································87

第七節(jié)財(cái)政專(zhuān)戶(hù)管理資金收支情況表 ····················································································88

第八節(jié)專(zhuān)用基金收支情況表 ····································································································89

思考題 ············································································································································ 90


第三篇政府會(huì)計(jì)制度

第七章政府會(huì)計(jì)概述 ····································································································· 92

**節(jié)政府會(huì)計(jì)基本原理 ········································································································92

第二節(jié)行政單位會(huì)計(jì)概念 ········································································································92

第三節(jié)事業(yè)單位會(huì)計(jì)概念 ········································································································93

第四節(jié)政府會(huì)計(jì)會(huì)計(jì)科目名稱(chēng)和編號(hào) ····················································································94

思考題 ············································································································································ 97


第八章政府會(huì)計(jì)賬務(wù)處理 ····························································································· 98

A 類(lèi)政府會(huì)計(jì)財(cái)務(wù)類(lèi)會(huì)計(jì)科目 ···················································································· 98

**節(jié)資產(chǎn)類(lèi) ····························································································································98

第二節(jié)負(fù)債類(lèi) ··························································································································159

第三節(jié)凈資產(chǎn)類(lèi) ······················································································································179

第四節(jié)收入類(lèi) ··························································································································187

第五節(jié)費(fèi)用類(lèi) ··························································································································199

思考題 ·········································································································································· 208

B 類(lèi)預(yù)算會(huì)計(jì)科目······································································································ 209

**節(jié)預(yù)算收入類(lèi) ··················································································································209

第二節(jié)預(yù)算支出類(lèi) ··················································································································218

第三節(jié)預(yù)算結(jié)余類(lèi) ··················································································································229

思考題 ·········································································································································· 245


第九章政府會(huì)計(jì)報(bào)表 ··································································································· 246


**節(jié)政府會(huì)計(jì)報(bào)表格式 ······································································································246


第二節(jié)報(bào)表編制方法 ··············································································································254

思考題 ·········································································································································· 279


第四篇我國(guó)民間非營(yíng)利組織會(huì)計(jì)

第十章民間非營(yíng)利組織會(huì)計(jì)的資產(chǎn)、負(fù)債和凈資產(chǎn) ···················································· 282

**節(jié)資產(chǎn) ······························································································································282

第二節(jié)負(fù)債 ······························································································································290

第三節(jié)凈資產(chǎn)類(lèi) ······················································································································294

思考題 ·········································································································································· 295


第十一章民間非營(yíng)利組織會(huì)計(jì)的收入、費(fèi)用和財(cái)務(wù)報(bào)告············································· 296

**節(jié)民間非營(yíng)利組織會(huì)計(jì)的收入 ······················································································296

第二節(jié)民間非營(yíng)利組織會(huì)計(jì)的費(fèi)用 ······················································································300

第三節(jié)民間非營(yíng)利組織會(huì)計(jì)的財(cái)務(wù)報(bào)告 ··············································································302

思考題 ·········································································································································· 303




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21世紀(jì)經(jīng)濟(jì)管理新形態(tài)教材·會(huì)計(jì)學(xué)系列新編政府與非營(yíng)利組織會(huì)計(jì) 作者簡(jiǎn)介

董普，女，1965年出生，博士，F(xiàn)任中國(guó)地質(zhì)大學(xué)（北京）經(jīng)濟(jì)管理學(xué)院教授、碩士生導(dǎo)師。1986年畢業(yè)于南開(kāi)大學(xué)管理系，獲學(xué)士學(xué)位，2005年獲博士學(xué)位，2005年9月至2007年11月在中國(guó)人民大學(xué)商學(xué)院從事博士后研究工作。2007年5月至2008年5月在北京市海淀區(qū)審計(jì)局掛職局長(zhǎng)助理。擔(dān)任財(cái)政部、科技部和北京市財(cái)政評(píng)審專(zhuān)家并在多家上市公司和部委機(jī)關(guān)進(jìn)行講座。目前研究方向?yàn)樨?cái)務(wù)會(huì)計(jì)、政府與非營(yíng)利組織會(huì)計(jì)等，對(duì)相關(guān)財(cái)務(wù)以及審計(jì)問(wèn)題有較深入的研究。近年來(lái)在國(guó)內(nèi)外期刊上發(fā)表論文60余篇，其中多篇被CSSCI等收錄。主持和參與國(guó)j級(jí)省部級(jí)課題16項(xiàng)。

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