《政府智慧財務教程》是2023年6月1日清華大學出版社出版的圖書，作者：畢瑞祥、蔡炯、賈海波、高紅梅。
基本介紹
- 中文名：政府智慧財務教程
- 作者：畢瑞祥、蔡炯、賈海波、高紅梅
- 出版時間：2023年6月1日
- 出版社：清華大學出版社
- ISBN：9787302635192
- 定價：59 元
- 印次：1-1
- 印刷日期：2023.06.12
內容簡介,圖書目錄,
內容簡介
本書緊密結合我國**頒布的《行政單位財務規則》《事業單位財務規則》，引入政府財務信息系統**研究成果，理論與實踐相結合，套用方案和軟體操作相結合，涉及政府財務信息化內容全面、實用性強，在目標定位、內容設計、案例設計、模擬實訓方面具有顯著特色。
圖書目錄
目 錄
第一部分 政府財務理論基礎篇
第1章 政府財務概述 ·····························································002
1.1 政府財務管理主要內容和目標 ·····························································002
1.1.1 政府財務管理的內容 ································································002
1.1.2 政府財務管理的目標 ································································004
1.2 財政預算管理一體化 ·········································································005
1.2.1 推進預算管理一體化的重要意義 ·················································006
1.2.2 預算管理一體化的總體要求 ·······················································007
1.2.3 《預算管理一體化規範》的主要內容 ···········································008
1.2.4 財政預算管理一體化與預算單位財務管理 ·····································010
1.3 政府智慧財務概述 ············································································011
1.4 博思智慧財務軟體概述 ······································································016
第二部分 博思財務軟體安裝篇
第2章 系統安裝與系統設定 ····················································022
2.1 系統安裝、啟動 ···············································································022
2.2 平台級參數及基礎設定 ······································································023
2.2.1 支出功能分類 ·········································································023
2.2.2 部門預算經濟分類 ···································································027
2.2.3 預算項目 ···············································································029
2.2.4 項目類型 ···············································································030
2.2.5 項目 ·····················································································032
2.2.6 資金性質 ···············································································033
2.2.7 預算來源 ···············································································035
2.2.8 經費來源 ···············································································036
2.2.9 支付方式 ···············································································038
2.2.10 支出類型 ··············································································040
2.2.11 結算方式 ··············································································041
2.2.12 往來單位 ··············································································043
2.2.13 固定資產類型 ········································································044
2.2.14 幣種匯率 ··············································································045
2.2.15 收費項目 ··············································································047
2.2.16 要素定義 ··············································································048
2.2.17 自定義數據維護 ·····································································049
2.2.18 多維核算 ··············································································051
2.2.19 科目體系 ··············································································052
2.2.20 會計科目 ··············································································054
2.2.21 憑證類型 ··············································································055
2.2.22 核算規則 ··············································································056
2.2.23 統一建賬 ··············································································057
2.2.24 現金流量項目 ········································································058
2.2.25 差異調節項 ···········································································060
2.2.26 智慧型推薦維護 ········································································061
2.2.27 結轉規則設定 ········································································062
2.3 單位級參數及基礎設定 ······································································064
2.4 系統管理 ························································································064
2.4.1 角色管理 ···············································································064
2.4.2 組織機構 ···············································································066
2.4.3 用戶管理 ···············································································067
2.4.4 賬套授權 ···············································································069
2.4.5 列印模板 ···············································································070
2.4.6 選單管理 ···············································································071
2.4.7 系統參數 ···············································································072
2.4.8 門戶配置 ···············································································073
2.4.9 流程設計 ···············································································074
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第三部分 預算績效一體化篇
第3章 預算績效一體化套用方案 ··············································078
3.1 方案概述 ························································································078
3.2 校內常規預算申報審核 ······································································078
3.3 財政專項預算申報審核 ······································································080
3.3.1 財政專項預算申報書 ································································080
3.3.2 財政專項預算審核、查看 ··························································082
3.3.3 財政專項控制數 ······································································083
3.4 財務處預算審核匯總 ·········································································083
3.5 預算批覆 ························································································083
3.6 預算調整 ························································································083
3.7 預算績效管理 ··················································································085
3.7.1 績效管理內容 ·········································································085
3.7.2 績效管理主要業務流程 ·····························································086
3.8 預算綜合分析 ··················································································093
3.9 數據接口和操作許可權 ·········································································093
第4章 預算績效一體化軟體操作 ··············································094
4.1 預算管理 ························································································094
4.1.1 基本預算編報 ·········································································094
4.1.2 財政專項預算編報 ···································································101
4.1.3 預算報表 ···············································································108
4.2 績效管理 ························································································108
4.2.1 事前績效評估 ·········································································108
4.2.2 績效目標管理 ·········································································112
4.2.3 績效監控 ···············································································118
4.2.4 績效自評 ···············································································127
4.2.5 重點項目評價 ·········································································137
4.2.6 結果套用 ···············································································140
第四部分 報銷、核算、歸檔一體化篇
第5章 報銷、核算、歸檔一體化套用方案 ···································152
5.1 政府會計概述 ··················································································152
5.2 預算指標管理 ··················································································162
5.3 財務報銷管理··················································································166
5.4 賬務處理 ························································································172
5.5 報表管理 ························································································173
5.6 出納管理 ························································································174
5.7 應收應付款管理···············································································174
5.8 電子會計檔案管理············································································175
第6章報銷、核算、歸檔一體化軟體操作 ···································176
6.1 預算指標管理··················································································176
6.1.1 業務設定 ···············································································176
6.1.2 業務處理 ···············································································179
6.1.3 報表查詢 ···············································································182
6.2 財務報銷 ························································································183
6.2.1 業務設定 ···············································································183
6.2.2 業務處理 ···············································································187
6.3 賬務處理 ························································································201
6.3.1 基礎設定 ···············································································201
6.3.2 期初化 ··················································································205
6.3.3 憑證處理 ···············································································208
6.3.4 賬簿查詢 ···············································································219
6.3.5 期末處理 ···············································································235
6.3.6 集中查詢 ···············································································240
6.4 財務報表管理··················································································243
6.4.1 政府會計表 ············································································243
6.4.2 自定義報表 ············································································244
6.5 出納管理 ························································································245
6.5.1 賬簿設定 ···············································································245
6.5.2 期初設定 ···············································································247
6.5.3 賬簿登記 ···············································································248
6.5.4 銀行對賬 ···············································································251
6.5.5 賬表查詢 ···············································································254
6.5.6 結賬 ·····················································································257
6.5.7 總賬對賬（匯總） ···································································258
6.5.8 總賬對賬（明細） ···································································259
6.6 應收應付賬款管理············································································260
6.6.1 往來管理 ···············································································260
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6.6.2 往來期初 ···············································································261
6.6.3 往來登記 ···············································································263
6.6.4 往來核銷 ···············································································265
6.6.5 壞賬登記 ···············································································266
6.6.6 賬齡分析 ···············································································267
6.6.7 借款分析 ···············································································268
6.7 電子會計檔案管理 ············································································268
6.7.1 檔案材料採集 ·········································································268
6.7.2 賬簿檔案 ···············································································270
6.7.3 檔案歸檔 ···············································································272
第五部分 內部控制篇
第7章 內部控制套用方案 ·······················································290
7.1 內部控制概述 ··················································································290
7.1.1 內部控制建設原則 ···································································290
7.1.2 內部控制報告要求 ···································································291
7.1.3 內部控制建設總體目標 ·····························································291
7.1.4 內部控制信息系統 ···································································291
7.2 契約管理 ························································································292
7.3 採購管理 ························································································294
第8章 內部控制軟體操作 ·······················································296
8.1 契約管理 ························································································296
8.1.1 業務設定 ···············································································296
8.1.2 契約業務處理 ·········································································298
8.1.3 報表查詢 ···············································································305
8.2 採購管理 ························································································306
8.2.1 業務設定 ···············································································306
8.2.2 業務處理 ···············································································308
