政府与非营利组织会计

作者简介

本教材涉及政府与非营利组织会计的所有主要专业知识领域，包括州和地方政府会计、联邦政府会计、政府财务业绩分析、政府成本核算、非营利组织会计、非营利组织管制和税收、政府与非营利组织审计等。 这一版无论是从政府与非营利组织会计的基本理论方面，还是从政府与非营利组织会计的主要实务方面，都有其非常可学的专业知识或专业内容。对于中国的读者来说，它有助于进一步拓展有关政府与非营利组织会计的专业知识，进一步加深对政府与非营利组织会计专业内容的理解和认识，从而更好地为我国的政府与非营利组织会计的改革和发展贡献力量。

书籍目录

PrefaceChapter 1  Introduction to Accounting and Financial Reporting for Governmental and Not-for- Profit Entities  What Are Governmental and Not-for-Profit Organizations？  Distinguishing Characteristics of Governmental and Not-for-Profit Entities  Sources of Financial Reporting Standards  Objectives of Financial Reporting  Financial Reporting of State and Local Governments  Expanding the Scope ofAccountability Reporting  Overview of Chapters 2 through 14  A CaveatChapter 2  Principles of Accounting and Financial Reporting for State and Local Governments  Activities of Government  Governmental Financial Reporting Entity  Integrated Accounting and Financial Reporting Model  Appendix：Summary Statement of Governmental Accounting and Financial Reporting PrinciplesChapter 3  Governmental Operating Statement Accounts；Budgetary Accounting  Classification and Reporting of Revenues and Expenses at the Government．wide Level  Structure and Characteristics of the General Fund；Classification and Description of Operating Statement Accounts  Budgetary Accounts  Terminology and Classification for Governmental Fund Budgets and Accounts  Budgetary Accounting  Accounting for Government-wide Operating Activities  Appendix：Accounting for Public School SystemsChapter 4  Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements  Illustrative Case  Dual-Track Accounting Approach  Illustrative Journal Entries  Accounting for Property Taxes  Interim Financial Reporting  Special Topics  Special Revenue Funds  Interfund Activity  Permanent Funds  Appendix：Concepts and Rules for Recognition of Revenues and Expenses(or Expenditures)Chapter 5  Accounting for General Capital Assets and Capital Projects  Accounting for General Capital Assets  Illustrative Entries  Accounting for Capital Projects  Illustrative Transactions—Capital Projects FundsChapter 6  Accounting for General Long-Term Liabilities and Debt Service  General Long-Term Liabilities  Debt Service FundsChapter 7  Accounting for the Business-Type Activities of State and Local Governments  Proprietary Funds  Internal Service Funds  Illustrative Case—Supplies Fund  Enterprise Funds  Illustrative Case—Water Utility Fund  Illustrative Accounting for a Water Utility FundChapter 8  Accounting for Fiduciary Activities—Agency and Trust Funds  Agency Funds  Trust Funds  Investment Pools  Private-Purpose Trust Funds  Pension Accounting  Other Postemployment Benefits(OPEB)  Termination BenefitsChapter 9  Financial Reporting of State and Local Governments  The Governmental Reporting Entity  Governmental Financial Reports  Preparation of Basic Financial Statements  Current Financial Reporting Issues  Appendix：Converting Accounting Information from the Modified Accrual to the Accrual Basis of AccountingChapter 10  Analysis Of Governmental Financial Performance  The Need to Evaluate Financial Performance  Government Financial Performance Concepts  Internal Financial Trend Monitoring  Analyzing Government-wide Financial Statements  Use of Benchmarks to Aid InterpretationChapter 11  Budgeting and Costing of Government Services  Objectives of Budgeting  Budgeting Approaches  Budgeting Procedures  Budgeting for Performance  Costing of Government Services  ConclusionChapter 12  Accounting for Not-for-Profit organizations  Defining the Not-for-Prclfit Sector  GAAP for Nongovernmental NPOs  Financial Reporting and Accounting  Financially Interrelated Entities  Optional Fund Accounting  Accounting Information Systems for Not-for-Profit Organizations  Illustrative Transactions—Voluntary Health and Welfare OrganizationsChapter 13  Accounting for Colleges and Universities  Accounting and Financial Reporting Standards  Accounting and Reporting Issues  Illustrative Transactions for Private Colleges and Universities  Other Accounting IssuesChapter 14  Accounting for Health Care organizations  Health Care Industry  GAAP for Health Care Provraers  Financial Reporting  Accounting and Measurement Issues  Illustrative Case for a Not-for-Profit Health Care Organization  Financial Reporting for a Governmental Health Care Organization  Related Entities  Other Accounting Issues  Financial and Operational Analysis  Conclusion

编辑推荐

本教材涉及政府与非营利组织会计的所有主要专业知识领域，包括州和地方政府会计、联邦政府会计、政府财务业绩分析、政府成本核算、非营利组织会计、非营利组织管制和税收、政府与非营利组织审计等。 这一版无论是从政府与非营利组织会计的基本理论方面，还是从政府与非营利组织会计的主要实务方面，都有其非常可学的专业知识或专业内容。对于中国的读者来说，它有助于进一步拓展有关政府与非营利组织会计的专业知识，进一步加深对政府与非营利组织会计专业内容的理解和认识，从而更好地为我国的政府与非营利组织会计的改革和发展贡献力量。

内容概要

厄尔·R·威尔逊(Earl R.Wilson)，哥伦比亚大学会计学院教授，博士，注册会计师。威尔逊教授长期从事政府会计和审计准则的研究。历任政府会计准则委员会学术委员、政府会计准则咨询委员会委员、美国联邦政府总审计长审计准则咨询委员会委员、美国注册会计师协会政府会计和审计委员会委员、美国会计学会政府与非营利部主席等职务。威尔逊教授在《会计评论》、《会计研究》、《当代会计研究》、《会计和公共政策》、《会计、审计和财务》、《政府与非营利会计研究》、《公共预算和财务》等杂志上发表了一系列的研究论文。他还获得了一系列的荣誉奖励，其中包括美国会计学会政府与非营利部授予的终生贡献奖。

    苏珊·C·卡特鲁斯(Susan C.Kattelus)，东密歇根大学会计与财务系主任，教授，博士，注册会计师，注册政府财务管理师。卡特鲁斯教授曾作为美国会计学会的学术代表在政府会计准则咨询委员会中担任委员职务，并曾担任美国会计学会政府与非营利部主席职务。她在《会计评论》、《政府与非营利会计研究》、《政府财务管理》、《公共预算和财务》、《会计教育问题》、《会计教育》、《公共预算、会计和财务管理》等杂志上发表了一系列的研究论文。

    杰奎琳·L·雷克(Jacqueline L.Reck)，南佛罗里达大学会计学院杰出会计教授，博士，注册会计师。雷克博士在进入学术界之前，曾在州政府工作多年。雷克博士在《会计和公共政策》、《政府与非营利会计研究》、《公共预算、会计和财务管理》、《信息系统》等杂志上发表了一系列的研究论文。进入学术界之前，曾在州政府工作多年。

    赵建勇，上海财经大学会计学院教授，博士生导师。获得教育部优秀青年教师资助计划、上海市曙光计划、上海市浦江人才计划等的资助。获得上海市高校优秀青年教师荣誉。美国伊利诺伊大学芝加哥分校工商管理学院访问学者。财政部会计准则委员会咨询专家、上海市人大常委会咨询专家。主要研究领域为财务会计、政府与非盈利组织会计。

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