Newly compiled accounting for administrative units

Author: Li Jing
Publisher:
Publish Date: 2004-06-30
Features: The book "Newly Compiled Accounting for Administrative Units" has unique characteristics and great practical value. It is worth promoting: At the same time, it can also serve as a reference tool for financial and accounting personnel in administrative units. The book is not only suitable for practical accountants but also for financial and accounting management personnel and beginners in accounting. Even for researchers and educators engaged in accounting theory, it holds certain reference value. The publication and application of this book have practical guiding significance for the standardized accounting of administrative units and will produce a positive driving effect. In this regard, financial departments at all levels should use "Newly Compiled Accounting for Administrative Units" as a training textbook for the continuous education of financial and accounting personnel in administrative units, in order to effectively promote the rapid realization of standardized accounting in administrative units. Budget accounting and enterprise accounting together constitute the two major accounting systems in China. The reform of budget accounting is another major reform carried out after the successful reform of enterprise accounting. To adapt to and support the further implementation of the new budget accounting system, and to promote the rapid realization of standardized accounting in various administrative units at all levels, this book is based on the "Accounting System for Administrative Units," the "Financial Rules for Administrative Units," and relevant materials, combining the current practical accounting work of various administrative units. With the new accounting elements, accounting equation, and double-entry bookkeeping as the core, it focuses on elaborating the basic theories, basic requirements, and the content of accounting work for administrative units in budget accounting.