会计与控制

《会计与控制》力求理论、法规与实务相结合的原则，对会计与控制理论进行探讨与解说，并对实务进行介绍，为读者呈现理论、法规与实务相结合的会计与控制的知识体系。 《会计与控制》具有如下几个特点。 (1) 力求层次清楚，内容丰富，体例多样，方便自学。本书在每章设置“学习目的与要求”“教学重点与难点”，附有相关例题、本章总结，便于读者自学，把握学习重点。 (2) 力求体现会计理论和会计实践的新发展。会计作为一种经济管理活动，必然与客观环境的变化相适应。随着我国社会主义市场经济的迅猛发展，我国会计理论研究和会计改革也在不断深化。本书吸取了会计理论研究的近期新成果，体现会计准则的具体要求。

《会计与控制》分上下篇，共 10 章。上篇从不同的行业和领域介绍会计相关知识，包括工业流通企业的会计、 商品流通企业的会计、政府会计、事业单位会计、金融企业会计和人力资源会计，通过对会计信息的 确认、计量、核算，力求理论探讨与实务操作融合并举；下篇介绍控制相关理论，包括预算会计与预 算编制、成本会计、作业成本与责任成本管理和战略管理会计，通过对预算编制、预算执行考核、变动成本法的应用、标准成本制度的建立、作业成本法和战略会计的应用，明确正确使用会计信息对企 业管理控制过程产生的作用和影响。 《会计与控制》适合高等院校非会计专业的学生、从事会计实务工作及相关经济管理工作的人士，以及其他有兴趣了解会计专业知识的人士阅读。

目 录 上  篇 第 1 章 工业流通企业的会计 ··························································································2 1.1  工业流通企业会计概述 ························································································2 1.1.1  工业流通企业会计的含义和对象 ·········································································2 1.1.2  工业流通企业会计的特征 ·····················································································3 1.1.3  工业流通企业会计的主要任务 ·············································································3 1.2  材料采购会计核算 ································································································4 1.2.1  材料的采购核算 ·····································································································4 1.2.2  库存材料收发的核算 ·····························································································5 1.2.3  委托加工材料的核算 ·····························································································6 1.3  生产会计核算 ········································································································7 1.3.1  生产准备过程的核算 ·····························································································7 1.3.2  产品生产过程的核算 ···························································································10 1.4  销售会计核算 ······································································································16 1.4.1  销售商品收入的确认条件 ···················································································16 1.4.2  销售组合选择 ·······································································································18 1.4.3  销售商品的会计处理 ···························································································19 1.4.4  其他经营活动的会计处理 ···················································································23 1.4.5  财务成果会计处理的账户设置 ···········································································26 1.4.6  利润形成的会计处理 ···························································································27 1.4.7  利润分配的会计处理 ···························································································28 第 2 章 商品流通企业的会计 ························································································32 2.1  商品流通企业会计概述 ······················································································32 2.1.1  商品流通的含义 ···································································································32 2.1.2  商品流通企业核算的主要账户 ···········································································33 2.1.3  商品流通企业的核算方法 ···················································································33 VI 2.2  批发企业商品核算 ······························································································35 2.2.1  批发企业商品购进核算 ·······················································································36 2.2.2  批发企业商品销售核算 ·······················································································38 2.3  零售企业商品核算 ······························································································40 2.3.1  零售企业商品购进核算 ·······················································································41 2.3.2  零售企业商品销售核算 ·······················································································43 第 3 章 政府会计 ··········································································································47 3.1  政府会计的基本理论 ··························································································47 3.1.1  政府会计的概念 ···································································································47 3.1.2  政府会计的目标 ···································································································48 3.1.3  政府会计的特征 ···································································································48 3.1.4  政府会计的组成体系 ····························································································49 3.2  政府会计要素与原则 ··························································································50 3.2.1  政府会计对象与要素 ···························································································50 3.2.2  政府会计基本原则 ·······························································································53 3.3  政府会计的核算 ··································································································54 3.3.1  财政总预算会计的核算 ·······················································································54 3.3.2  行政单位会计的核算 ···························································································69 3.4  政府会计报表 ······································································································79 3.4.1 财政总预算会计报表 ···························································································79 3.4.2 行政单位会计报表 ·······························································································81 第 4 章 事业单位会计 ···································································································83 4.1  事业单位会计的基本理论 ··················································································83 4.1.1  事业单位会计的概念 ···························································································83 4.1.2  事业单位会计的目标 ···························································································84 4.1.3  事业单位会计的特征 ···························································································84 4.2  事业单位会计要素与信息质量特征 ··································································85 4.2.1  事业单位会计要素 ·······························································································85 4.2.2  事业单位会计信息质量特征 ···············································································85 4.3  事业单位会计的核算 ··························································································86 4.3.1  事业单位的资产核算 ···························································································86 4.3.2  事业单位负债的核算 ···························································································90 4.3.3  事业单位净资产的核算 ·······················································································95 4.3.4  事业单位收入的核算 ·························································································100 4.3.5  事业单位支出的核算 ·························································································102 4.4  事业单位会计报表 ····························································································105 VII 第 5 章 金融企业会计 ·································································································107 5.1  金融企业会计概述 ····························································································107 5.1.1  金融企业与金融企业会计 ·················································································107 5.1.2  金融企业会计核算的基本假设 ·········································································110 5.1.3  金融企业会计对象及要素 ·················································································112 5.2  存款业务的核算 ································································································115 5.2.1  存款业务的分类 ·································································································115 5.2.2  单位人民币存款业务的核算 ·············································································116 5.2.3  个人储蓄存款业务的核算 ·················································································119 5.3  贷款业务的核算 ································································································126 5.3.1  贷款业务概述 ·····································································································126 5.3.2  单位贷款业务的核算 ·························································································128 5.4  支付结算业务 ····································································································136 5.4.1  支付结算业务概述 ·····························································································136 5.4.2 支票结算业务的核算 ·························································································137 5.4.3  银行汇票结算业务的核算 ·················································································140 5.5  金融机构往来 ····································································································144 5.5.1  金融机构往来概述 ·····························································································144 5.5.2  商业银行与中央银行往来的核算 ·····································································146 5.5.3 商业银行之间往来的核算 ·················································································150 5.6 商业银行年度会计报告 ····················································································154 第 6 章 人力资源会计 ·································································································164 6.1  人力资源会计的基本理论 ················································································164 6.1.1  人力资源会计的基本概念 ·················································································164 6.1.2  人力资源会计的主体、目的和对象 ·································································165 6.1.3  人力资源会计的作用 ·························································································167 6.2  人力资源成本会计 ····························································································168 6.2.1  人力资源成本会计概述 ·····················································································168 6.2.2  人力资源成本的构成 ·························································································169 6.2.3  人力资源成本会计的核算 ·················································································171 6.3  人力资源投资会计 ····························································································177 6.3.1  人力资源投资会计概述 ·····················································································177 6.3.2  人力资源投资的构成 ·························································································177 6.3.3  人力资源投资会计的核算 ·················································································178 6.4  人力资源权益会计 ····························································································187 6.4.1  人力资源权益会计概述 ·····················································································187 6.4.2  人力资源权益的构成 ·························································································188 6.4.3  人力资源权益会计的核算 ·················································································190 6.5  人力资源会计报告 ····························································································192 6.5.1  人力资源会计报告概述 ·····················································································192 6.5.2  人力资源价值信息的披露 ·················································································193 6.5.3  人力资源成本和人力资源权益信息的披露 ·····················································193 6.5.4  人力资源会计报告的性质和列示 ·····································································196 6.6  人力资源发展趋势 ····························································································196 下  篇 第 1 章 预算会计与预算编制 ······················································································202 1.1  预算会计的基本理论 ························································································202 1.1.1  预算会计的概念 ·································································································203 1.1.2  预算会计的作用 ·································································································204 1.1.3  预算会计的分类 ·································································································204 1.2  预算编制方法和程序 ························································································204 1.2.1 预算的编制方法 ·································································································204 1.2.2 预算的编制程序 ·································································································207 1.3  预算的编制 ········································································································208 1.3.1 业务预算的编制 ·································································································208 1.3.2 专门决策预算的编制 ·························································································210 1.3.3 财务预算的编制 ·································································································210 1.4  预算的执行、调整与考核 ················································································211 1.4.1 预算的执行 ·········································································································211 1.4.2 预算的调整 ·········································································································212 1.4.3 预算的考核 ·········································································································212 第 2 章 成本会计 ········································································································214 2.1  成本会计的基本理论 ························································································214 2.1.1  成本的含义 ·········································································································214 2.1.2  成本会计的形成和发展 ·····················································································215 2.1.3  成本会计的职能 ·································································································218 2.2  成本性态分析 ····································································································219 2.2.1  成本性态分析的含义 ·························································································219 2.2.2  成本性态分析的基本假设 ·················································································220 2.2.3  成本分类 ·············································································································220 2.3  变动成本法概述 ································································································226 2.3.1  变动成本法的含义 ·····························································································226 2.3.2  变动成本法的理论依据 ·····················································································227 2.3.3  变动成本法的特点 ·····························································································228 2.3.4  变动成本法的优点及局限性 ·············································································229 2.4  标准成本制度 ····································································································231 2.4.1  标准成本制度的含义 ·························································································231 2.4.2  标准成本的种类和作用 ·····················································································231 2.4.3  标准成本的制定 ·································································································232 第 3 章 作业成本与责任成本管理 ···············································································237 3.1  作业成本法的相关概念 ····················································································237 3.2  作业成本法的计算步骤 ····················································································239 3.3  作业成本管理 ····································································································242 3.3.1  成本动因分析 ·····································································································242 3.3.2  作业分析 ·············································································································242 3.3.3  业绩考核 ·············································································································243 3.4  责任成本管理 ····································································································244 3.4.1 责任成本管理的含义 ·························································································244 3.4.2 责任中心及其考核 ·····························································································244 3.4.3  内部转移价格的制定 ·························································································247 第 4 章 战略管理会计 ·································································································249 4.1  战略管理与战略管理会计概述 ········································································249 4.1.1  战略管理会计定义 ·····························································································250 4.1.2  战略管理会计的目标 ·························································································251 4.1.3  战略管理会计的对象 ·························································································252 4.1.4  战略管理会计的基本特征 ·················································································252 4.1.5  战略管理会计的基本内容 ·················································································254 4.1.6  战略管理会计的基本假设 ·················································································255 4.1.7  战略管理会计的基本方法 ·················································································256 4.2  战略管理会计的意义 ························································································256 4.3  战略管理会计实践的范畴及其属性 ································································258 参考文献 ·······················································································································261