Budget Accounting

Author: Zhou Renyi
Publisher:
Publish Date: 2005-02-01
Features: Budget accounting, also known as government and non-profit organization accounting, is divided into fiscal general budget accounting, administrative unit accounting, and public institution accounting in China. This book is primarily based on the current budget accounting laws and regulations and systems in China, providing a relatively complete and systematic explanation of the theory and practice of budget accounting. It also introduces the main changes in the current budget accounting reforms, such as budget accounting under the implementation of the single treasury account system and budget accounting under government procurement. To facilitate readers in mastering the content of each chapter, review questions and practice exercises are provided at the end of each chapter. Budget Accounting can be used as a professional textbook for higher financial and economic institutions, as well as a reference book for professional teachers and accounting practitioners. Based on the current budget accounting laws and regulations and systems in China, this book provides a relatively complete and systematic explanation of the theory and practice of budget accounting.