政府与非营利组织会计（第14版）

　　Preface
　　Chapter 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 Caveat
　　Chapter 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 Principles
　　Chapter 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 Systems
　　Chapter 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 Funds
　　Chapter 6 Accounting for General Long-Term Liabilities and Debt Service
　　General Long-Term Liabilities
　　Debt Service Funds
　　Chapter 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 Fund
　　Chapter 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 Benefits
　　Chapter 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 Accounting
　　Chapter 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 Interpretation
　　Chapter 11 Budgeting and Costing of Government Services
　　Objectives of Budgeting
　　Budgeting Approaches
　　Budgeting Procedures
　　Budgeting for Performance
　　Costing of Government Services
　　Conclusion
　　Chapter 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 Organizations
　　Chapter 13 Accounting for Colleges and Universities
　　Accounting and Financial Reporting Standards
　　Accounting and Reporting Issues
　　Illustrative Transactions for Private Colleges and Universities
　　Other Accounting Issues
　　Chapter 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

　　《政府与非营利组织会计（第14版）》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。