新编政府与非营利组织会计(21世纪经济管理新形态教材)/会计学系列

\\\"本书系统介绍了政府与非营利组织会计的基本理论和方法，分为四篇共十一章：第一篇介绍政府与非营利组织会计基本理论与基础知识；第二篇介绍财政总预算会计；第三篇介绍政府会计制度，也就是行政单位和事业单位会计制度；第四篇介绍我国民间非营利组织会计。全书体系完整、内容丰富、结构合理。 本书提供了大量的财政总预算和政府会计相关案例与习题，以便读者理解和巩固所学知识，全书突出实操性，力图帮助读者学以致用。本书可作为高等院校会计学、财政学、国民经济管理、公共管理（包括行政管理、卫生事业管理、教育经济管理、土地资源管理、劳动与社会保障）等经济管理类专业的本科生教材及MPAcc、MPA等专业的研究生教学参考用书，同时也可供财政部门与行政、事业单位及中介机构的经济管理人员特别是会计人员培训与自学之用。 \\\"

\\\"董普，女，1965年出生，博士。现任中国地质大学（北京）经济管理学院教授、硕士生导师。1986年毕业于南开大学管理系，获学士学位，2005年获博士学位，2005年9月至2007年11月在中国人民大学商学院从事博士后研究工作。2007年5月至2008年5月在北京市海淀区审计局挂职局长助理。担任财政部、科技部和北京市财政评审专家并在多家上市公司和部委机关进行讲座。目前研究方向为财务会计、政府与非营利组织会计等，对相关财务以及审计问题有较深入的研究。近年来在国内外期刊上发表论文60余篇，其中多篇被CSSCI等收录。主持和参与国家级省部级课题16项。 \\\"

目 录 第一篇 概 论 第一章 政府与非营利组织会计的特点及组成体系 ···························································2 第一节 政府与非营利组织的内涵及特征 ··················································································2 第二节 政府与非营利组织会计的相关概念 ··············································································4 第三节 政府与非营利组织会计的构成体系 ··············································································6 第四节 政府与非营利组织会计规范 ··························································································8 思考题 ············································································································································10 第二章 政府与非营利组织会计基本理论和方法 ······························································11 第一节 政府与非营利组织会计的目标 ····················································································11 第二节 政府与非营利组织会计的基本假设和基本原则 ·······················································12 思考题 ············································································································································14 第三章 政府预算管理及国库会计制度 ···········································································15 第一节 政府预算管理制度 ·······································································································15 第二节 国库会计制度 ················································································································22 第三节 政府财政支出管理改革 ·······························································································26 思考题 ············································································································································31 第二篇 财政总预算会计 第四章 财政总预算会计概述 ··························································································34 第一节 财政总预算会计内涵和对象 ························································································34 第二节 财政总预算会计核算的会计规范与会计科目 ····························································35 第三节 会计科目使用 ················································································································38 思考题 ············································································································································62 第五章 账务处理 ············································································································63 第一节 财政资产和负债的核算 ································································································63 第二节 财政预算收入的核算 ····································································································65 第三节 财政预算支出的核算 ····································································································67  第四节财政资金调拨与往来款项的核算 ················································································69 第五节专用基金和国有资本经营资金的核算 ········································································73 第六节年终清理结算 ················································································································74 思考题 ············································································································································ 75 第六章财政会计报表及编制 ·························································································· 77 第一节财政会计报表概述 ········································································································77 第二节资产负债表 ···················································································································78 第三节收入支出表 ····················································································································82 第四节一般公共预算执行情况表 ····························································································86 第五节政府性基金预算执行情况表 ························································································87 第六节国有资本经营预算执行情况表 ····················································································87 第七节财政专户管理资金收支情况表 ····················································································88 第八节专用基金收支情况表 ····································································································89 思考题 ············································································································································ 90 第三篇政府会计制度 第七章政府会计概述 ····································································································· 92 第一节政府会计基本原理 ········································································································92 第二节行政单位会计概念 ········································································································92 第三节事业单位会计概念 ········································································································93 第四节政府会计会计科目名称和编号 ····················································································94 思考题 ············································································································································ 97 第八章政府会计账务处理 ····························································································· 98 A 类政府会计财务类会计科目 ···················································································· 98 第一节资产类 ····························································································································98 第二节负债类 ··························································································································159 第三节净资产类 ······················································································································179 第四节收入类 ··························································································································187 第五节费用类 ··························································································································199 思考题 ·········································································································································· 208 B 类预算会计科目······································································································ 209 第一节预算收入类 ··················································································································209 第二节预算支出类 ··················································································································218 第三节预算结余类 ··················································································································229 思考题 ·········································································································································· 245 第九章政府会计报表 ··································································································· 246 第一节政府会计报表格式 ······································································································246  第二节报表编制方法 ··············································································································254 思考题 ·········································································································································· 279 第四篇我国民间非营利组织会计 第十章民间非营利组织会计的资产、负债和净