Administrative and Public Sector Accounting (Second Edition)

Author: Li Haibo
Publisher:
Publish Date: 1998-10-01
Features: To adapt to the requirements of the socialist market economy system, standardize the financial accounting practices of administrative and public institutions, and maintain economic order, the Ministry of Finance implemented the new budget accounting system on January 1, 1998. This book is compiled based on the new budget accounting system. The entire book is divided into three parts: Part I introduces the basic theories and fundamental accounting methods of budget accounting; Part II and Part III respectively introduce the specific business operations and accounting methods of public institution accounting and administrative institution accounting. This book closely integrates the basic theories and practices of accounting for administrative and public institutions, comprehensively, completely, and systematically reflects the specific accounting content of administrative and public institutions, and is characterized by clear organization, up-to-date content, strong operability, and broad applicability. This book can be used as a teaching material for students in universities, colleges, vocational universities, and part-time universities, as well as for accounting training courses, accounting advanced training courses, and learning materials for a wide range of financial personnel.