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Jingdong book

高职高专会计专业（新准则）系列教材：预算会计

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Jingdong book

高职高专会计专业（新准则）系列教材：预算会计

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《预算会计》紧密结合我国预算会计改革，深入浅出地介绍了计改革的最新内容，引入预算管理的基础理论，注重实际操作，各章节后配有复习思考题知练习题，有利于进一步掌握预算会计的基本理论。《预算会计》分为二十三章，按照“总分总”的原则，即先总体概括论述预算会计的基础知识和基本理论，然后采用新的核算方法分述事业单位、行政单位会计的具体内容，最后是财政总预算会计内容的论述。
Catalogue

第一章 预算会计概述
第一节 预算会计的概念
第二节 预算会计的职能和特点
第三节 预算会计的组成体系
复习思考题

第二章 预算会计的基本核算方法
第一节 会计要素与会计科目
第二节 记账方法
第三节 会计凭证
第四节 会计账簿
第五节 会计报表
复习思考题

第三章 事业单位会计概论
第一节 事业单位会计的概念、特点和任务
第二节 事业单位会计要素及科目
复习思考题

第四章 事业单位资产的核算
第一节 流动资产
第二节 对外投资
第三节 固定资产
第四节 无形资产
复习思考题
练习题

第五章 事业单位负债的核算
第一节 借入款项
第二节 应付款项和预收款项
第三节 应缴款项
复习思考题
练习题

第六章 事业单位净资产的核算
第一节 事业基金
第二节 固定基金
第三节 专用基金
第四节 结余及其分配
复习思考题
练习题

第七章 事业单位收入的核算
第一节 收入概述
第二节 财政补助收入与上级补助收入的核算
第三节 拨人专款的核算
第四节 事业收入的核算
第五节 经营收入的核算
第六节 附属单位缴款和其他收入的核算
第七节 基建拨款的核算
复习思考题
练习题

第八章 事业单位支出的核算
第一节 事业支出的核算
第二节 经营支出的核算
第三节 拨出经费、拨出专款及专项支出的核算
第四节 上缴上级支出、对附属单位补助及结转自筹基建的核算
第五节 基建支出的核算
第六节 成本费用
复习思考题
练习题

第九章 事业单位会计结账和会计报表
第一节 事业单位的年终清理结算和结账
第二节 事业单位会计报表
第三节 事业单位的财务分析
复习思考题
练习题

第十章 行政单位会计概述
第一节 行政单位会计的概念、任务和特点
第二节 行政单位会计的会计要素及科目
复习思考题

第十一章 行政单位资产的核算
第一节 流动资产
第二节 固定资产
复习思考题
练习题

第十二章 行政单位负债的核算
第一节 应缴预算款
第二节 暂存款
第三节 应缴财政专户款
复习思考题
练习题

第十三章 行政单位净资产的核算
第一节 固定基金
第二节 结余
复习思考题
练习题

第十四章 行政单位收入的核算
第一节 拨入经费
第二节 其他收入
复习思考题
练习题

第十五章 行政单位支出的核算
第一节 经费支出
第二节 拨出经费和结转自筹基建
复习思考题
练习题

第十六章 行政单位会计报表
第一节 会计报表概述
第二节 编制年报的准备工作
第三节 会计报表的编制
第四节 会计报表的审核、汇总与分析
复习思考题
练习题

第十七章 财政总预算会计概述
第一节 财政总预算会计的概念、特点及职能
第二节 财政总预算会计的一般原则
第三节 财政总预算会计的科目设置与核算内容
复习思考题

第十八章 财政资产的核算
第一节 财政性存款
第二节 有价证券
第三节 在途款
第四节 暂付及应收款项
第五节 预拨款项
第六节 财政周转余债权
复习思考题
练习题

第十九章 财政负债的核算
第一节 应付及暂收款项
第二节 借入款
第三节 借入财政周转金
复习思考题
练习题

第二十章 财政收入的核算
第一节 预算收入
第二节 资金调拨收入
第三节 专用基金收入
第四节 财政周转金收入
复习思考题
练习题

第二十一章 财政支出的核算
第一节 预算支出
第二节 资金调拨支出
第三节 专用基金支出
第四节 财政周转金支出
复习思考题
练习题

第二十二章 财政净资产的核算
第一节 结余
第二节 预算周转金
第三节 财政周转基金
复习思考题
练习题

第二十三章 财政总预算会计的年终清理结算和会计报表的编审
第一节 年终清理结算和结账
第二节 会计报表的编审
复习思考题
参考文献
Book Abstract

第一章 预算会计概述
会计是以货币为主要计量单位，运用一整套观察、计量、登记、传送的专门方法，对企事业、机关团体单位的经济活动进行连续、系统、全面、综合的反映与监督，促进提高经济效益的一项经济管理活动。会计一般分为企业会计和非营利组织会计。我国非营利性组织会计一般包括预算会计和民间非营利组织会计，由于我国民间非营利性组织的薄弱，相应地这一会计在我国不如预算会计受重视，所以本书对这一会计内容将不做论述。
第一节 预算会计的概念
预算是一个国家在一定时间内，为了实现其职能，筹集所需资金以及利用这些资金的财政收支计划，是国家筹集、分配和管理财政资金的重要工具，它往往经过一定的法律程序，具有一定的法律地位，也是国家实现财政政策的重要手段。无论是社会主义国家还是资本主义国家，都要有预算。
概括来说，我国的预算会计是各级政府、使用预算拨款的各级行政和各类事业单位以货币为主要计量单位，运用复式记账法等一系列专门方法，对国家预算资金活动过程及其结果进行连续、系统、全面、综合的反映和控制，以提高资金使用效益，促进国家职能的圆满实现。
具体来说，我国的预算会计包括以下四个方面的涵义：
1.预算会计的主体是各级政府、各级行政单位和各类事业单位。预算会计也因此可以分为财政总预算会计、行政单位会计和事业单位会计。
2.预算会计的核算对象主要是国家预算资金的运动过程和结果。但从我国的实际情况来看，财政资金被人为分为预算内资金和预算外资金，会让人误解，认为预算会计核算的是预算内资金。其实不然，预算会计具有完整性，应该包括预算内、外的资金，所以即便我国对预算内、外资金分别管理，实行不同的管理方法和管理制度，但预算会计的核算还是包括全部的预算内、外资金。当然预算会计的核算对象不仅仅包括收入、支出和结余，还包括相应的资产和负债。
……
Introduction

近几年，随着会计制度改革的不断深入，我国预算会计也进行了一系列重大改革，政府预算管理制度的改革也随之进一步深化，具体表现在财政国库集中支付制度改革、工资统发制度改革、政府采购制度改革、部门预算编制制度改革等方面。财政制度的改革给预算会计的核算带来新的内容，特别是2006年政府收支分类改革的推出，使预算会计的核算体系进一步完备，虽然预算会计制度尚未作大的修改，但由于核算内容已发生了变化，因此本书对变化了的预算会计内容进行了系统阐述，以期达到内容完整、结构合理、语言流畅的目的。
本书分为二十三章，按照“总分总”的原则，即先总体概括论述预算会计的基础知识和基本理论，然后采用新的核算方法分述事业单位、行政单位会计的具体内容，最后是财政总预算会计内容的论述。
本书力争突出以下几个特点：
1．紧密结合我国预算会计改革，深入浅出地介绍预算会计改革的最新内容。
2．引入预算管理的基础理论，预算会计是政府预算管理的工具，了解和掌握预算管理的基础理论是深入理解和掌握预算会计的前提。
3．注重实际操作，各章节后配有复习思考题和练习题，有利于进一步掌握预算会计的基本理论。
本书由苏佳萍主编，唐丽华、刘娟副主编，参与编写的人员的具体分工是：第一、第二章和第二十三章由赵丽莉编写，第三章至第九章由刘娟编写，第十章至第十六章由苏佳萍编写，第十七章至第二十二章由唐丽华编写。最后由苏佳萍总篡定稿。
由于作者的水平所限，编写时间仓促，本书难免存在错误和疏漏，恳请读者指正。

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Jingdong book