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本教材涉及政府與非營利組織會計的所有主要專業知識領域，包括州和地方政府會計、聯邦政府會計、政府財務業績分析、政府成本核算、非營利組織會計、非營利組織管製和稅收、政府與非營利組織審計等。 這一版無論是從政府與非營利組織會計的基本理論方麵，還是從政府與非營利組織會計的主要實務方麵，都有其非常可學的專業知識或專業內容。對於中國的讀者來說，它有助於進一步拓展有關政府與非營利組織會計的專業知識，進一步加深對政府與非營利組織會計專業內容的理解和認識，從而更好地為我國的政府與非營利組織會計的改革和發展貢獻力量。

厄爾·R·威爾遜(Earl R.Wilson)，哥倫比亞大學會計學院教授，博士，注冊會計師。威爾遜教授長期從事政府會計和審計準則的研究。曆任政府會計準則委員會學術委員、政府會計準則谘詢委員會委員、美國聯邦政府總審計長審計準則谘詢委員會委員、美國注冊會計師協會政府會計和審計委員會委員、美國會計學會政府與非營利部主席等職務。威爾遜教授在《會計評論》、《會計研究》、《當代會計研究》、《會計和公共政策》、《會計、審計和財務》、《政府與非營利會計研究》、《公共預算和財務》等雜誌上發錶瞭一係列的研究論文。他還獲得瞭一係列的榮譽奬勵，其中包括美國會計學會政府與非營利部授予的終生貢獻奬。

蘇珊·C·卡特魯斯(Susan C.Kattelus)，東密歇根大學會計與財務係主任，教授，博士，注冊會計師，注冊政府財務管理師。卡特魯斯教授曾作為美國會計學會的學術代錶在政府會計準則谘詢委員會中擔任委員職務，並曾擔任美國會計學會政府與非營利部主席職務。她在《會計評論》、《政府與非營利會計研究》、《政府財務管理》、《公共預算和財務》、《會計教育問題》、《會計教育》、《公共預算、會計和財務管理》等雜誌上發錶瞭一係列的研究論文。

傑奎琳·L·雷剋(Jacqueline L.Reck)，南佛羅裏達大學會計學院傑齣會計教授，博士，注冊會計師。雷剋博士在進入學術界之前，曾在州政府工作多年。雷剋博士在《會計和公共政策》、《政府與非營利會計研究》、《公共預算、會計和財務管理》、《信息係統》等雜誌上發錶瞭一係列的研究論文。進入學術界之前，曾在州政府工作多年。

趙建勇，上海財經大學會計學院教授，博士生導師。獲得教育部優秀青年教師資助計劃、上海市曙光計劃、上海市浦江人纔計劃等的資助。獲得上海市高校優秀青年教師榮譽。美國伊利諾伊大學芝加哥分校工商管理學院訪問學者。財政部會計準則委員會谘詢專傢、上海市人大常委會谘詢專傢。主要研究領域為財務會計、政府與非盈利組織會計。

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
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