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最近,由河南省社会科学院刘俊(?)主编的《民政财务会计》一书已由中国财政经济出版社正式出版。我与阎金锷教授通阅了这本35万字的著述,现谈谈我们的看法。这是我国第一本公开出版的关于民政财务会计方面的专著,该书理论与实际结合紧密,全面地系统地阐述了民政系统财务会计的基本理论和基本方法,其主要特点是:第一,内容和体系安排恰当。首先从财务与会计相互依存关系来看,能把两者的基本知识组合为完整的财会知识体系,便于民政财会工作者学习和运用;其次能照顾民政系统的财
Recently, the book “Home Finance Accounting” edited by Liu Jun (?) At Henan Academy of Social Sciences has been officially published by China Financial and Economic Publishing House. I read this 35,000-word book with Professor Yan Jintao, and now we talk about our views. This is the first book published in China on the financial accounting of civil affairs monographs, the book combines theory and practice closely, comprehensively and systematically elaborated the basic theory and basic method of financial accounting of civil administration system, whose main features are: First, Content and system properly arranged. First of all, from the interdependence of finance and accounting point of view, can combine the basic knowledge of the two as a complete system of accounting and knowledge to facilitate the study and use of civil accounting workers; secondly, to take care of the financial