Newly compiled Budget Accounting - (Fifth Edition)

Author: Li Haibo
Publisher:
Publish Date: 2005-08-01
Features: This series of textbooks 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 on Talent Cultivation for Higher Vocational Education under the Ministry of Education, and recipient of the Special Allowance from the State Council of China. 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 Textbooks by the Ministry of Education," "Outstanding Textbooks for Ordinary Higher Education Institutions in China," "Outstanding Bestselling Books by University Presses in China," and "Outstanding Bestselling Books by the China Book Publishing and Distribution Industry Association." The series of textbooks incorporates the latest achievements in theoretical research and practical reforms, meticulously revised by the authors. The series is now more reasonably structured, with more innovative content, more concise language, and more accurate expressions, making it a scientific, standardized, and practical series of accounting textbooks. This book is written according to the new budget accounting system. It is divided into four parts and twenty chapters. Part I introduces the basic theories and basic accounting methods of budget accounting. The following three parts respectively describe the specific accounting practices of non-profit organizations, administrative units, and government budget accounting. This book closely combines the basic theories and practices of budget accounting, comprehensively, completely, and systematically reflecting the content of budget accounting practices. It features clear organization, innovative content, strong operability, and broad applicability. This book can be used as a teaching material for students in junior colleges, workers' universities, and part-time universities, as well as for accounting training courses, accounting refresher courses, and learning materials for financial professionals.