新編政府與非營利組織會計

目 錄

第一篇 概 論

第一章 政府與非營利組織會計的特點及組成體系 ···························································2

第一節(jié) 政府與非營利組織的內涵及特征 ··················································································2

第二節(jié) 政府與非營利組織會計的相關概念 ··············································································4

第三節(jié) 政府與非營利組織會計的構成體系 ··············································································6

第四節(jié) 政府與非營利組織會計規(guī)范 ··························································································8

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

第二章 政府與非營利組織會計基本理論和方法 ······························································11

第一節(jié) 政府與非營利組織會計的目標 ····················································································11

第二節(jié) 政府與非營利組織會計的基本假設和基本原則 ·······················································12

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

第三章 政府預算管理及國庫會計制度 ···········································································15

第一節(jié) 政府預算管理制度 ·······································································································15

第二節(jié) 國庫會計制度 ················································································································22

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

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

第二篇 財政總預算會計

第四章 財政總預算會計概述 ··························································································34

第一節(jié) 財政總預算會計內涵和對象 ························································································34

第二節(jié) 財政總預算會計核算的會計規(guī)范與會計科目 ····························································35

第三節(jié) 會計科目使用 ················································································································38

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

第五章 賬務處理 ············································································································63

第一節(jié) 財政資產(chǎn)和負債的核算 ································································································63

第二節(jié) 財政預算收入的核算 ····································································································65

第三節(jié) 財政預算支出的核算 ····································································································67



第四節(jié)財政資金調撥與往來款項的核算 ················································································69
第五節(jié)專用基金和國有資本經(jīng)營資金的核算 ········································································73
第六節(jié)年終清理結算 ················································································································74
思考題 ············································································································································ 75

第六章財政會計報表及編制 ·························································································· 77
第一節(jié)財政會計報表概述 ········································································································77
第二節(jié)資產(chǎn)負債表 ···················································································································78
第三節(jié)收入支出表 ····················································································································82
第四節(jié)一般公共預算執(zhí)行情況表 ····························································································86
第五節(jié)政府性基金預算執(zhí)行情況表 ························································································87
第六節(jié)國有資本經(jīng)營預算執(zhí)行情況表 ····················································································87
第七節(jié)財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

第三篇政府會計制度
第七章政府會計概述 ····································································································· 92
第一節(jié)政府會計基本原理 ········································································································92
第二節(jié)行政單位會計概念 ········································································································92
第三節(jié)事業(yè)單位會計概念 ········································································································93
第四節(jié)政府會計會計科目名稱和編號 ····················································································94
思考題 ············································································································································ 97

第八章政府會計賬務處理 ····························································································· 98
A 類政府會計財務類會計科目 ···················································································· 98
第一節(jié)資產(chǎn)類 ····························································································································98
第二節(jié)負債類 ··························································································································159
第三節(jié)凈資產(chǎn)類 ······················································································································179
第四節(jié)收入類 ··························································································································187
第五節(jié)費用類 ··························································································································199
思考題 ·········································································································································· 208
B 類預算會計科目······································································································ 209
第一節(jié)預算收入類 ··················································································································209
第二節(jié)預算支出類 ··················································································································218
第三節(jié)預算結余類 ··················································································································229
思考題 ·········································································································································· 245

第九章政府會計報表 ··································································································· 246

第一節(jié)政府會計報表格式 ······································································································246


第二節(jié)報表編制方法 ··············································································································254
思考題 ·········································································································································· 279

第四篇我國民間非營利組織會計
第十章民間非營利組織會計的資產(chǎn)、負債和凈資產(chǎn) ···················································· 282
第一節(jié)資產(chǎn) ······························································································································282
第二節(jié)負債 ······························································································································290
第三節(jié)凈資產(chǎn)類 ······················································································································294
思考題 ·········································································································································· 295

第十一章民間非營利組織會計的收入、費用和財務報告············································· 296
第一節(jié)民間非營利組織會計的收入 ······················································································296
第二節(jié)民間非營利組織會計的費用 ······················································································300
第三節(jié)民間非營利組織會計的財務報告 ··············································································302
思考題 ·········································································································································· 303