民政会计内容极为复杂,既有民政主管部门和民政事业费会计,又有民政系统工商企业会计;在财务管理方法上,不仅有“全额单位”、“差额单位”、“自收自支单位”,还有“企业化管理单位”;至于社会募捐财务,更是名目繁多。就我所知,至今还没有一本系统而又适用的民政财会教材。刘俊哲等同志,总结多年的实际工作经验,广为收集资料。首先写出提纲,在征求专家的意见基 The content of civil accounting is extremely complicated, including both the civil affairs department in charge of civil service accounting and the accounting of business administration of the civil administration system. In terms of the financial management methods, not only “full units,” “difference units,” “self-supporting units ”, As well as“ enterprise management unit ”; as social fundraising finance, but also a wide variety of items. As far as I know, so far there is no systematic and applicable civil affairs accounting textbook. Liu Junzhe and other comrades, summed up many years of practical work experience, extensive collection of information. First write out the outline, in seeking expert advice base