Government and non-profit organizations on building accounting (MPAcc) curriculum system of.docVIP

Government and non-profit organizations on building accounting (MPAcc) curriculum system of [Abstract] government and non-profit organizations to build the accounting curriculum system there are different models. This paper discusses the government accounting, budget accounting and non-profit organizations, the relationship between accounting, according to MPAcc educational goals and characteristics of the proposed building a government and non-profit organizations accounting (MPAcc level) curriculum of the relevant recommendations. Government and non-profit organization accounting belongs to a new course, with a similar course is mainly budget accounting (also known as the Government and the institutions of accounting), due to historical reasons and practical understanding of differences, which are two courses both in content and cross-cutting also contradictory, resulting in the government and non-profit organization set up the accounting system of course some of the obstacles and confusion. MPAcc education in our country just at the initial stage, standardized outline the preparation and teaching materials imminent. Therefore, to clarify the government and non-profit organizations accounting curriculum and budget accounting system, the relationship between course content, both with the theoretical value, but also has important practical significance. 1, the budget accounting, government accounting and non-profit organizations, accounting (A) Budget Accounting (Budgetary Accounting) China and Western countries have budget accounting concept, but both mean different things. The United States also have, as our country’s budget accounting (Budgetary Accounting) name, but different implications. U.S. budget accounting is the accounting records of the budget. Budget accounting is accounting with government budget and government, through the budget, accounting records and reporting on budget performance of the control procedures. China’s current budget accoun