《政府与非营利组织会计》历经半个多世纪的不断修订，已成为美国在政府与非营利组织会计领域出版*早且*具有权威性的教材之一。该书在美国几十种同类型教材的市场中，约占1／3以上的市场份额，是一本难得的政府与非营利组织会计领域的好教材。
该书全面、系统地介绍了当今美国政府与非营利组织会计的基本理论和主要实务。为适应国内双语教学的需要，改编者保留了原教材中*主要的章节，删除了一些与中国实际情况差别较大的章节。改编版的主要内容包括：政府与非营利组织会计的基本概念和基本理论、州和地方政府会计和财务报告、联邦政府会计和财务报告、政府财务业绩分析、政府预算和成本核算、高等学校会计、医院卫生组织会计、政府与非营利组织审计等。
本书理论阐述深入浅出，实务案例典型具体，文字表达通俗易懂。可供会计学专业、公共管理学专业和其他经济管理类专业的本科生和研究生、MPAcc学生、MBA学生、MPA学生等在学习专业课程时使用，也可供其他经济管理人员在学习相关专业知识时使用。

preface ix
Chapter
Introduction to Accounting and Financial Reporting for Governmental and Not-forProfit Entities
hat Are Governmental and Not-for-ProfitOrganizations
Distinguishing Characteristics of Governmental andNot-for-Profit Entities
Sources of Financial Reporting Standards
Objectives of Financial Reporting
Financial Reporting of State and Local Governments
Expanding the Scope of Accountability Reporting 24
Overview of Chapters 2 through 14
A Caveat 26
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 StatementAccounts; 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 andFinancial 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 andCapital Projects
Accounting for General Capital Assets
Illustrative Entries
Accounting for Capital Projects
Illustrative Transactions--Capital Projects
Funds
Chapter 6
Accounting for General Long-TermLiabilities and Debt Service
General Long-Term Liabilities
Debt Service Funds
Chapter 7
Accounting for the Business-Type Activitiesof State and Local Governments
Proprietary Funds
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14

厄尔·R·威尔逊（Earl R．WiIson）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。