Newly compiled budget accounting

Author: Li Haibo
Publisher:
Publish Date: 2005-08-01
Features: This series of textbook is edited or reviewed by Professor Li Haibo and Professor Liu Xuehua, renowned accounting experts, Council Member of the Chinese Accounting Society, Council Member of the Chinese Auditing Society, Standing Council Member of the Chinese Productivity Society, former Vice Chairman of the National Committee for Talented Person Cultivation in Higher Vocational Education under the Ministry of Education, and recipient of the Special Allowance of the State Council. 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 Textbook by the Ministry of Education," "Outstanding Textbook of Ordinary Higher Education Institutions in China," "Outstanding Bestselling Book by University Presses in China," and "Outstanding Bestselling Book by the China Book Publishing and Distribution Association." The series of textbooks incorporates the latest achievements in theoretical research and practical reforms, carefully revised by the authors, making 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. This book is listed by the Ministry of Education as a key recommended textbook. It has won the "Outstanding Textbook of Ordinary Higher Education Institutions in China" award by the Ministry of Education and been recognized as a national bestseller. This book is compiled according to the new budget accounting system. It is divided into four parts and twenty chapters. The first part is General Theory, introducing the basic theories and accounting methods of budget accounting. The following three parts respectively introduce the specific accounting practices of non-profit organization accounting, administrative unit accounting, and fiscal general budget accounting. This book closely combines the basic theories and practices of budget accounting, comprehensively, completely, and systematically reflecting the content of budget accounting. It features clear organization, innovative content, strong operability, and broad applicability. This book can be used as a teaching material for students in colleges, vocational universities, and part-time universities, as well as for accounting training courses, accounting refresher courses, and learning materials for financial personnel.