《會計與控制》力求理論、法規與實務相結合的原則，對會計與控制理論進行探討與解說，並對實務進行介紹，為讀者呈現理論、法規與實務相結合的會計與控制的知識體繫。 《會計與控制》具有如下幾個特點。(1) 力求層次清楚，內容豐富，體例多樣，方便自學。本書在每章設置“學習目的與要求”“教學重點與難點”，附有相關例題、本章總結，便於讀者自學，把握學習重點。(2) 力求體現會計理論和會計實踐的新發展。會計作為一種經濟管理活動，必然與客觀環境的變化相適應。隨著我國社會主義市場經濟的迅猛發展，等

●目 錄上  篇第 1 章 工業流通企業的會計 ··························································································21.1  工業流通企業會計概述 ························································································21.1.1  工業流通企業會計的含義和對像 ·········································································21.1.2  工業流通企業會計的特征 ·····················································································31.1.3  工業流通企業會計的主要任務 ·············································································31.2  材料采購會計核算 ································································································41.2.1  材料的采購核算 ·····································································································41.2.2  庫存材料收發的核算 ·····························································································51.2.3  委托加工材料的核算 ·····························································································61.3  生產會計核算 ········································································································71.3.1  生產準備過程的核算 ·····························································································71.3.2  產品生產過程的核算 ···························································································101.4  銷售會計核算 ······································································································161.4.1  銷售商品收入的確認條件 ···················································································161.4.2  銷售組合選擇 ·······································································································181.4.3  銷售商品的會計處理 ···························································································191.4.4  其他經營活動的會計處理 ···················································································231.4.5  財務成果會計處理的賬戶設置 ···········································································261.4.6  利潤形成的會計處理 ···························································································271.4.7  利潤分配的會計處理 ···························································································28第 2 章 商品流通企業的會計 ························································································322.1  商品流通企業會計概述 ······················································································322.1.1  商品流通的含義 ···································································································322.1.2  商品流通企業核算的主要賬戶 ···········································································332.1.3  商品流通企業的核算方法 ···················································································33VI2.2  批發企業商品核算 ······························································································352.2.1  批發企業商品購進核算 ·······················································································362.2.2  批發企業商品銷售核算 ·······················································································382.3  零售企業商品核算 ······························································································402.3.1  零售企業商品購進核算 ·······················································································412.3.2  零售企業商品銷售核算 ·······················································································43第 3 章 政府會計 ··········································································································473.1  政府會計的基本理論 ··························································································473.1.1  政府會計的概念 ···································································································473.1.2  政府會計的目標 ···································································································483.1.3  政府會計的特征 ···································································································483.1.4  政府會計的組成體繫 ····························································································493.2  政府會計要素與原則 ··························································································503.2.1  政府會計對像與要素 ···························································································503.2.2  政府會計基本原則 ·······························································································533.3  政府會計的核算 ··································································································543.3.1  財政總預算會計的核算 ·······················································································543.3.2  行政單位會計的核算 ···························································································693.4  政府會計報表 ······································································································793.4.1 財政總預算會計報表 ···························································································793.4.2 行政單位會計報表 ·······························································································81第 4 章 事業單位會計 ···································································································834.1  事業單位會計的基本理論 ··················································································834.1.1  事業單位會計的概念 ···························································································834.1.2  事業單位會計的目標 ···························································································844.1.3  事業單位會計的特征 ···························································································844.2  事業單位會計要素與信息質量特征 ··································································854.2.1  事業單位會計要素 ·······························································································854.2.2  事業單位會計信息質量特征 ···············································································854.3  事業單位會計的核算 ··························································································864.3.1  事業單位的資產核算 ···························································································864.3.2  事業單位負債的核算 ···························································································904.3.3  事業單位淨資產的核算 ·······················································································954.3.4  事業單位收入的核算 ·························································································1004.3.5  事業單位支出的核算 ·························································································1024.4  事業單位會計報表 ····························································································105VII第 5 章 金融企業會計 ·································································································1075.1  金融企業會計概述 ····························································································1075.1.1  金融企業與金融企業會計 ·················································································1075.1.2  金融企業會計核算的基本假設 ·········································································1105.1.3  金融企業會計對像及要素 ·················································································1125.2  存款業務的核算 ································································································1155.2.1  存款業務的分類 ·································································································1155.2.2  單位人民幣存款業務的核算 ·············································································1165.2.3  個人儲蓄存款業務的核算 ·················································································1195.3  貸款業務的核算 ································································································1265.3.1  貸款業務概述 ·····································································································1265.3.2  單位貸款業務的核算 ·························································································1285.4  支付結算業務 ····································································································1365.4.1  支付結算業務概述 ·····························································································1365.4.2 支票結算業務的核算 ·························································································1375.4.3  銀行彙票結算業務的核算 ·················································································1405.5  金融機構往來 ····································································································1445.5.1  金融機構往來概述 ·····························································································1445.5.2  商業銀行與中央銀行往來的核算 ·····································································1465.5.3 商業銀行之間往來的核算 ·················································································1505.6 商業銀行年度會計報告 ····················································································154第 6 章 人力資源會計 ·································································································1646.1  人力資源會計的基本理論 ················································································1646.1.1  人力資源會計的基本概念 ·················································································1646.1.2  人力資源會計的主體、目的和對像 ·································································1656.1.3  人力資源會計的作用 ·························································································1676.2  人力資源成本會計 ····························································································1686.2.1  人力資源成本會計概述 ·····················································································1686.2.2  人力資源成本的構成 ·························································································1696.2.3  人力資源成本會計的核算 ·················································································1716.3  人力資源投資會計 ····························································································1776.3.1  人力資源投資會計概述 ·····················································································1776.3.2  人力資源投資的構成 ·························································································1776.3.3  人力資源投資會計的核算 ·················································································1786.4  人力資源權益會計 ····························································································1876.4.1  人力資源權益會計概述 ·····················································································1876.4.2  人力資源權益的構成 ·························································································1886.4.3  人力資源權益會計的核算 ·················································································1906.5  人力資源會計報告 ····························································································1926.5.1  人力資源會計報告概述 ·····················································································1926.5.2  人力資源價值信息的披露 ·················································································1936.5.3  人力資源成本和人力資源權益信息的披露 ·····················································1936.5.4  人力資源會計報告的性質和列示 ·····································································1966.6  人力資源發展趨勢 ····························································································196下  篇第 1 章 預算會計與預算編制 ······················································································2021.1  預算會計的基本理論 ························································································2021.1.1  預算會計的概念 ·································································································2031.1.2  預算會計的作用 ·································································································2041.1.3  預算會計的分類 ·································································································2041.2  預算編制方法和程序 ························································································2041.2.1 預算的編制方法 ·································································································2041.2.2 預算的編制程序 ·································································································2071.3  預算的編制 ········································································································2081.3.1 業務預算的編制 ·································································································2081.3.2 專門決策預算的編制 ·························································································2101.3.3 財務預算的編制 ·································································································2101.4  預算的執行、調整與考核 ················································································2111.4.1 預算的執行 ·········································································································2111.4.2 預算的調整 ·········································································································2121.4.3 預算的考核 ·········································································································212第 2 章 成本會計 ········································································································2142.1  成本會計的基本理論 ························································································2142.1.1  成本的含義 ·········································································································2142.1.2  成本會計的形成和發展 ·····················································································2152.1.3  成本會計的職能 ·································································································2182.2  成本性態分析 ····································································································2192.2.1  成本性態分析的含義 ·························································································2192.2.2  成本性態分析的基本假設 ·················································································2202.2.3  成本分類 ·············································································································2202.3  變動成本法概述 ································································································2262.3.1  變動成本法的含義 ·····························································································2262.3.2  變動成本法的理論依據 ·····················································································2272.3.3  變動成本法的特點 ·····························································································2282.3.4  變動成本法的優點及局限性 ·············································································2292.4  標準成本制度 ····································································································2312.4.1  標準成本制度的含義 ·························································································2312.4.2  標準成本的種類和作用 ·····················································································2312.4.3  標準成本的制定 ·································································································232第 3 章 作業成本與責任成本管理 ···············································································2373.1  作業成本法的相關概念 ····················································································2373.2  作業成本法的計算步驟 ····················································································2393.3  作業成本管理 ····································································································2423.3.1  成本動因分析 ·····································································································2423.3.2  作業分析 ·············································································································2423.3.3  業績考核 ·············································································································2433.4  責任成本管理 ····································································································2443.4.1 責任成本管理的含義 ·························································································2443.4.2 責任中心及其考核 ·····························································································2443.4.3  內部轉移價格的制定 ·························································································247第 4 章 戰略管理會計 ·································································································2494.1  戰略管理與戰略管理會計概述 ········································································2494.1.1  戰略管理會計定義 ·····························································································2504.1.2  戰略管理會計的目標 ·························································································2514.1.3  戰略管理會計的對像 ·························································································2524.1.4  戰略管理會計的基本特征 ·················································································2524.1.5  戰略管理會計的基本內容 ·················································································2544.1.6  戰略管理會計的基本假設 ·················································································2554.1.7  戰略管理會計的基本方法 ·················································································2564.2  戰略管理會計的意義 ························································································2564.3  戰略管理會計實踐的範疇及其屬性 ································································258參考文獻 ·······················································································································261

《會計與控制》分上下篇，共 10 章。上篇從不同的行業和領域介紹會計相關知識，包括工業流通企業的會計、 商品流通企業的會計、政府會計、事業單位會計、金融企業會計和人力資源會計，通過對會計信息的 確認、計量、核算，力求理論探討與實務操作融合並舉；下篇介紹控制相關理論，包括預算會計與預 算編制、成本會計、作業成本與責任成本管理和戰略管理會計，通過對預算編制、預算執行考核、變動成本法的應用、標準成本制度的建立、作業成本法和戰略會計的應用，明確正確使用會計信息對企 業管理控制過程產生的作用和影響。《會計與控制》適合高等院校非會計專業的學生、從事會計實務工作及相關經濟管理工作的人士，以及其他有興趣了解會計專業知識的人士閱讀。