Administrative and Public Affairs Accounting

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, member of the China Accounting Society, member of the China Auditing Society, standing council member of the China Productivity Society, former vice chairman of the National Committee on Talent Cultivation for Higher Vocational Education under the Ministry of Education, and recipient of the Special Allowance of the State Council, as well as Professor Liu Xuehua, another distinguished accounting expert. The series of textbooks has been published by our press successively, with multiple revisions and reprints, and has won numerous honors, including the Ministry of Education's Key Recommended Textbooks, National Excellent Textbooks for Ordinary Universities, National Excellent Bestselling Books for University Presses, and Excellent Bestselling Books by the China Book Publishing and Distribution Association. The series incorporates the latest achievements in theoretical research and practical reforms, meticulously revised by the authors to make the structure more rational, content more innovative, language more concise, and expressions more accurate. It is 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 compiled in accordance with the new budget accounting system and relevant regulations of the Ministry of Finance. It is divided into three parts: the first part introduces the basic theories and methods of budget accounting; the second and third parts respectively describe 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 these institutions. It is characterized by clear organization, innovative content, strong operability, and broad applicability. This book can be used as teaching materials for accounting majors in various universities, vocational and technical education, on-the-job training, and professional technical qualification examinations, as well 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 "Excellent Bestselling Book." To make the content even more perfect, the authors have supplemented 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.