Administrative and Public Sector Accounting (4th Edition)

Author: Li Haibo
Publisher:
Publishing Date: 2005-07-01
Features: This series of textbooks is edited or reviewed by Professor Li Haibo, a renowned accounting expert in China, Council Member of the China Accounting Society, Council Member of the China Audit Society, Standing Council Member of the China Productivity Society, former Vice Chairman of the National Committee for Talented Person Training in Higher Vocational Education under the Ministry of Education, and recipient of the Special Allowance from the State Council of China, as well as Professor Liu Xuehua, another famous accounting expert. The series of textbooks has been published by our press successively, with multiple revisions and reprints, and has won numerous honors such as "Key Recommended Textbooks by the Ministry of Education," "Outstanding Textbooks for Ordinary Universities in China," "Outstanding Bestselling Books by University Presses in China," and "Outstanding Bestselling Books by the China Book Publishing and Distribution Association." The series of textbooks incorporates the latest achievements in theoretical research and practical reforms. After careful revision by the authors, the structure is more rational, the content is more innovative, the language is more concise, and the expression is more accurate, making it a scientific, standardized, and practical series of accounting textbooks. To adapt to the requirements of the market economy system, standardize the financial accounting practices of administrative and public institutions, and maintain economic order, the Ministry of Finance has implemented the new budget accounting system. This book is written in accordance with the new budget accounting system and relevant regulations of the Ministry of Finance. The book is divided into three parts: the first part introduces the basic theories and methods of budget accounting; the second and third parts respectively introduce the specific business and accounting methods of public institutions and administrative institutions. This book closely combines the basic theories and practices of accounting for administrative and public institutions, comprehensively, completely, and systematically reflecting the specific accounting content of administrative and public institutions. It is characterized by clear organization, innovative content, strong operability, and broad applicability. This book can be used as a teaching material for accounting majors in various universities, vocational and technical education, on-the-job training, and professional technical qualification examinations. It can also serve as a learning reference for financial workers and economic management personnel. Since its publication, the book has been distributed in 29 provinces, municipalities, and autonomous regions in China, and has been reprinted and honored as an "Outstanding Bestselling Book." To make the content more perfect, the authors have enriched and revised the entire book, presenting it to the readers in the fourth edition. The book has been listed by the Ministry of Education as a key recommended textbook.