新编政府与非营利组织会计

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、负债和净资产 ···················································· 282
第一节资产 ······························································································································282
第二节负债 ······························································································································290
第三节净资产类 ······················································································································294
思考题 ·········································································································································· 295

第十一章民间非营利组织会计的收入、费用和财务报告············································· 296
第一节民间非营利组织会计的收入 ······················································································296
第二节民间非营利组织会计的费用 ······················································································300
第三节民间非营利组织会计的财务报告 ··············································································302
思考题 ·········································································································································· 303