Budget accounting

Author: Lü Zhaohai et al. (Editor-in-Chief)
Publisher:
Publishing Date: 2004-09-01
Features: This book is based on the "Accounting System for General Financial Budgets" and "Accounting System for Administrative Units" issued by the Ministry of Finance, as well as the "Accounting Standards for Public Institutions" and "Accounting System for Public Institutions," and incorporates new supplementary regulations and accounting content. Its features include concise theory, comprehensive content, emphasis on practicality and operability, and is primarily intended for teaching use in higher vocational education, higher diploma education, and accounting-related majors. It can also serve as a training textbook for on-the-job cadre training and a reference book for economic workers. In line with the principle of simplicity and practicality, the book provides only a brief theoretical explanation of the unique content of budget accounting, while omitting repetition of general accounting content. Additionally, for the common points in accounting content and methods within the budget accounting system, especially the similarities in accounting content between administrative units and public institutions, the book adopts a method of providing detailed explanations in one section and brief supplements in another to avoid redundancy.