新編政府與非營(yíng)利組織會(huì)計(jì)

定　價(jià)：￥49.00

作　者：	董普，王晶著
出版社：	清華大學(xué)出版社
叢編項(xiàng)：	21世紀(jì)經(jīng)濟(jì)管理新形態(tài)教材·會(huì)計(jì)學(xué)系列
標(biāo)　簽：	暫缺

購(gòu)買這本書可以去

京東 (￥45.70)

ISBN：	9787302558729	出版時(shí)間：	2020-08-01	包裝：	平裝
開(kāi)本：	16開(kāi)	頁(yè)數(shù)：	312	字?jǐn)?shù)：

內(nèi)容簡(jiǎn)介

　　本書系統(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：第一篇介紹政府與非營(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，也就是行政單位和事業(yè)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)。全書體系完整、內(nèi)容豐富、結(jié)構(gòu)合理。本書提供了大量的財(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)，全書突出實(shí)操性，力圖幫助讀者學(xué)以致用。本書可作為高等院校會(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)管理類專業(yè)的本科生教材及MPAcc、MPA等專業(yè)的研究生教學(xué)參考用書，同時(shí)也可供財(cái)政部門與行政、事業(yè)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。

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)。

圖書目錄

目錄

第一篇概論

第一章政府與非營(yíng)利組織會(huì)計(jì)的特點(diǎn)及組成體系 ···························································2

第一節(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

第一節(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

第一節(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

第一節(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

第一節(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
第一節(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)政專戶管理資金收支情況表 ····················································································88
第八節(jié)專用基金收支情況表 ····································································································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
第一節(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 類政府會(huì)計(jì)財(cái)務(wù)類會(huì)計(jì)科目 ···················································································· 98
第一節(jié)資產(chǎn)類 ····························································································································98
第二節(jié)負(fù)債類 ··························································································································159
第三節(jié)凈資產(chǎn)類 ······················································································································179
第四節(jié)收入類 ··························································································································187
第五節(jié)費(fèi)用類 ··························································································································199
思考題 ·········································································································································· 208
B 類預(yù)算會(huì)計(jì)科目······································································································ 209
第一節(jié)預(yù)算收入類 ··················································································································209
第二節(jié)預(yù)算支出類 ··················································································································218
第三節(jié)預(yù)算結(jié)余類 ··················································································································229
思考題 ·········································································································································· 245

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

第一節(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
第一節(jié)資產(chǎn) ······························································································································282
第二節(jié)負(fù)債 ······························································································································290
第三節(jié)凈資產(chǎn)類 ······················································································································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
第一節(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