新編政府與非營(yíng)利組織會(huì)計(jì)

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(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
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(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
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(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
第一節(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
第一節(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

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(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
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