《会计与控制》分上下篇，共 10 章。上篇从不同的行业和领域介绍会计相关知识，包括工业流通企业的会计、 商品流通企业的会计、政府会计、事业单位会计、金融企业会计和人力资源会计，通过对会计信息的 确认、计量、核算，力求理论探讨与实务操作融合并举；下篇介绍控制相关理论，包括预算会计与预 算编制、成本会计、作业成本与责任成本管理和战略管理会计，通过对预算编制、预算执行考核、变动成本法的应用、标准成本制度的建立、作业成本法和战略会计的应用，明确正确使用会计信息对企 业管理控制过程产生的作用和影响。

《会计与控制》适合高等院校非会计专业的学生、从事会计实务工作及相关经济管理工作的人士，以及其他有兴趣了解会计专业知识的人士阅读。

前 言

会计是经济管理的重要组成部分，承担着对经济活动进行核算与控制的重要使命。在

我国社会主义市场经济体制不断完善、国家经济逐渐融入全球经济的今天，加强和完善会

计核算与控制的重要性不言而喻，特别是加强和完善单位内部会计与控制。

会计与控制在我国是一个古老而年轻的科学。据会计史学家考证，我国早在西周时

期，作为会计与控制先驱的内部牵制制度，就已经在会计领域产生和运用了。后来，由于

历史与社会的原因，会计与控制长期被忽视，停留在内部牵制甚至停止阶段。近年来，在

国际经济大循环以及我国加入WTO的大背景下，随着我国会计制度与国际惯例的接轨，

恢复、建立会计与控制得到了各级政府的高度重视。本书依据2017年修订的《中华人民共

和国会计法》、2014年修订的《企业会计准则》及《企业会计准则——应用指南》、2001

年颁布的《内部会计控制规范——基本规范(试行)》等规范性文件，同时参考2014年财政

部制定的《权责发生制政府综合财务报告制度改革方案》(国发〔2014〕63号)，结合高等院

校教育会计教学实际进行编写。

本书力求理论、法规与实务相结合的原则，对会计与控制理论进行探讨与解说，并对

实务进行介绍，为读者呈现理论、法规与实务相结合的会计与控制的知识体系。

本书具有如下几个特点。

(1) 力求层次清楚，内容丰富，体例多样，方便自学。本书在每章设置“学习目的与

要求”“教学重点与难点”，附有相关例题、本章总结，便于读者自学，把握学习重点。

(2) 力求体现会计理论和会计实践的新发展。会计作为一种经济管理活动，必然与客

观环境的变化相适应。随着我国社会主义市场经济的迅猛发展，我国会计理论研究和会计

改革也在不断深化。本书吸取了会计理论研究的最新成果，体现会计准则的具体要求。

本书由张维今担任主编，王钰、康乃硕、谢燃、隋欣欣参与编写工作。在编写本书过程

中，编者参阅了大量的相关文献及同类院校的相关教材，在此向有关单位及作者表示感谢。

鉴于编者水平有限，本书在体系安排和表达上难免存在不足之处，敬祈读者批评指

正，以便再版时修改、完善。反馈邮箱：wkservice@vip.163.com。

编者

2020年5月1日



目 录

上　篇

第 1 章 工业流通企业的会计 ··························································································2

1.1　工业流通企业会计概述 ························································································2

1.1.1　工业流通企业会计的含义和对象 ·········································································2

1.1.2　工业流通企业会计的特征 ·····················································································3

1.1.3　工业流通企业会计的主要任务 ·············································································3

1.2　材料采购会计核算 ································································································4

1.2.1　材料的采购核算 ·····································································································4

1.2.2　库存材料收发的核算 ·····························································································5

1.2.3　委托加工材料的核算 ·····························································································6

1.3　生产会计核算 ········································································································7

1.3.1　生产准备过程的核算 ·····························································································7

1.3.2　产品生产过程的核算 ···························································································10

1.4　销售会计核算 ······································································································16

1.4.1　销售商品收入的确认条件 ···················································································16

1.4.2　销售组合选择 ·······································································································18

1.4.3　销售商品的会计处理 ···························································································19

1.4.4　其他经营活动的会计处理 ···················································································23

1.4.5　财务成果会计处理的账户设置 ···········································································26

1.4.6　利润形成的会计处理 ···························································································27

1.4.7　利润分配的会计处理 ···························································································28

第 2 章 商品流通企业的会计 ························································································32

2.1　商品流通企业会计概述 ······················································································32

2.1.1　商品流通的含义 ···································································································32

2.1.2　商品流通企业核算的主要账户 ···········································································33

2.1.3　商品流通企业的核算方法 ···················································································33



VI

2.2　批发企业商品核算 ······························································································35

2.2.1　批发企业商品购进核算 ·······················································································36

2.2.2　批发企业商品销售核算 ·······················································································38

2.3　零售企业商品核算 ······························································································40

2.3.1　零售企业商品购进核算 ·······················································································41

2.3.2　零售企业商品销售核算 ·······················································································43

第 3 章 政府会计 ··········································································································47

3.1　政府会计的基本理论 ··························································································47

3.1.1　政府会计的概念 ···································································································47

3.1.2　政府会计的目标 ···································································································48

3.1.3　政府会计的特征 ···································································································48

3.1.4　政府会计的组成体系 ····························································································49

3.2　政府会计要素与原则 ··························································································50

3.2.1　政府会计对象与要素 ···························································································50

3.2.2　政府会计基本原则 ·······························································································53

3.3　政府会计的核算 ··································································································54

3.3.1　财政总预算会计的核算 ·······················································································54

3.3.2　行政单位会计的核算 ···························································································69

3.4　政府会计报表 ······································································································79

3.4.1 财政总预算会计报表 ···························································································79

3.4.2 行政单位会计报表 ·······························································································81

第 4 章 事业单位会计 ···································································································83

4.1　事业单位会计的基本理论 ··················································································83

4.1.1　事业单位会计的概念 ···························································································83

4.1.2　事业单位会计的目标 ···························································································84

4.1.3　事业单位会计的特征 ···························································································84

4.2　事业单位会计要素与信息质量特征 ··································································85

4.2.1　事业单位会计要素 ·······························································································85

4.2.2　事业单位会计信息质量特征 ···············································································85

4.3　事业单位会计的核算 ··························································································86

4.3.1　事业单位的资产核算 ···························································································86

4.3.2　事业单位负债的核算 ···························································································90

4.3.3　事业单位净资产的核算 ·······················································································95

4.3.4　事业单位收入的核算 ·························································································100

4.3.5　事业单位支出的核算 ·························································································102

4.4　事业单位会计报表 ····························································································105



VII

第 5 章 金融企业会计 ·································································································107

5.1　金融企业会计概述 ····························································································107

5.1.1　金融企业与金融企业会计 ·················································································107

5.1.2　金融企业会计核算的基本假设 ·········································································110

5.1.3　金融企业会计对象及要素 ·················································································112

5.2　存款业务的核算 ································································································115

5.2.1　存款业务的分类 ·································································································115

5.2.2　单位人民币存款业务的核算 ·············································································116

5.2.3　个人储蓄存款业务的核算 ·················································································119

5.3　贷款业务的核算 ································································································126

5.3.1　贷款业务概述 ·····································································································126

5.3.2　单位贷款业务的核算 ·························································································128

5.4　支付结算业务 ····································································································136

5.4.1　支付结算业务概述 ·····························································································136

5.4.2 支票结算业务的核算 ·························································································137

5.4.3　银行汇票结算业务的核算 ·················································································140

5.5　金融机构往来 ····································································································144

5.5.1　金融机构往来概述 ·····························································································144

5.5.2　商业银行与中央银行往来的核算 ·····································································146

5.5.3 商业银行之间往来的核算 ·················································································150

5.6 商业银行年度会计报告 ····················································································154

第 6 章 人力资源会计 ·································································································164

6.1　人力资源会计的基本理论 ················································································164

6.1.1　人力资源会计的基本概念 ·················································································164

6.1.2　人力资源会计的主体、目的和对象 ·································································165

6.1.3　人力资源会计的作用 ·························································································167

6.2　人力资源成本会计 ····························································································168

6.2.1　人力资源成本会计概述 ·····················································································168

6.2.2　人力资源成本的构成 ·························································································169

6.2.3　人力资源成本会计的核算 ·················································································171

6.3　人力资源投资会计 ····························································································177

6.3.1　人力资源投资会计概述 ·····················································································177

6.3.2　人力资源投资的构成 ·························································································177

6.3.3　人力资源投资会计的核算 ·················································································178

6.4　人力资源权益会计 ····························································································187

6.4.1　人力资源权益会计概述 ·····················································································187

6.4.2　人力资源权益的构成 ·························································································188



6.4.3　人力资源权益会计的核算 ·················································································190

6.5　人力资源会计报告 ····························································································192

6.5.1　人力资源会计报告概述 ·····················································································192

6.5.2　人力资源价值信息的披露 ·················································································193

6.5.3　人力资源成本和人力资源权益信息的披露 ·····················································193

6.5.4　人力资源会计报告的性质和列示 ·····································································196

6.6　人力资源发展趋势 ····························································································196

下　篇

第 1 章 预算会计与预算编制 ······················································································202

1.1　预算会计的基本理论 ························································································202

1.1.1　预算会计的概念 ·································································································203

1.1.2　预算会计的作用 ·································································································204

1.1.3　预算会计的分类 ·································································································204

1.2　预算编制方法和程序 ························································································204

1.2.1 预算的编制方法 ·································································································204

1.2.2 预算的编制程序 ·································································································207

1.3　预算的编制 ········································································································208

1.3.1 业务预算的编制 ·································································································208

1.3.2 专门决策预算的编制 ·························································································210

1.3.3 财务预算的编制 ·································································································210

1.4　预算的执行、调整与考核 ················································································211

1.4.1 预算的执行 ·········································································································211

1.4.2 预算的调整 ·········································································································212

1.4.3 预算的考核 ·········································································································212

第 2 章 成本会计 ········································································································214

2.1　成本会计的基本理论 ························································································214

2.1.1　成本的含义 ·········································································································214

2.1.2　成本会计的形成和发展 ·····················································································215

2.1.3　成本会计的职能 ·································································································218

2.2　成本性态分析 ····································································································219

2.2.1　成本性态分析的含义 ·························································································219

2.2.2　成本性态分析的基本假设 ·················································································220

2.2.3　成本分类 ·············································································································220

2.3　变动成本法概述 ································································································226

2.3.1　变动成本法的含义 ·····························································································226

2.3.2　变动成本法的理论依据 ·····················································································227



2.3.3　变动成本法的特点 ·····························································································228

2.3.4　变动成本法的优点及局限性 ·············································································229

2.4　标准成本制度 ····································································································231

2.4.1　标准成本制度的含义 ·························································································231

2.4.2　标准成本的种类和作用 ·····················································································231

2.4.3　标准成本的制定 ·································································································232

第 3 章 作业成本与责任成本管理 ···············································································237

3.1　作业成本法的相关概念 ····················································································237

3.2　作业成本法的计算步骤 ····················································································239

3.3　作业成本管理 ····································································································242

3.3.1　成本动因分析 ·····································································································242

3.3.2　作业分析 ·············································································································242

3.3.3　业绩考核 ·············································································································243

3.4　责任成本管理 ····································································································244

3.4.1 责任成本管理的含义 ·························································································244

3.4.2 责任中心及其考核 ·····························································································244

3.4.3　内部转移价格的制定 ·························································································247

第 4 章 战略管理会计 ·································································································249

4.1　战略管理与战略管理会计概述 ········································································249

4.1.1　战略管理会计定义 ·····························································································250

4.1.2　战略管理会计的目标 ·························································································251

4.1.3　战略管理会计的对象 ·························································································252

4.1.4　战略管理会计的基本特征 ·················································································252

4.1.5　战略管理会计的基本内容 ·················································································254

4.1.6　战略管理会计的基本假设 ·················································································255

4.1.7　战略管理会计的基本方法 ·················································································256

4.2　战略管理会计的意义 ························································································256

4.3　战略管理会计实践的范畴及其属性 ································································258

参考文献 ·······················································································································261



《会计与控制》力求理论、法规与实务相结合的原则，对会计与控制理论进行探讨与解说，并对实务进行介绍，为读者呈现理论、法规与实务相结合的会计与控制的知识体系。      

《会计与控制》具有如下几个特点。

(1) 力求层次清楚，内容丰富，体例多样，方便自学。本书在每章设置“学习目的与要求”“教学重点与难点”，附有相关例题、本章总结，便于读者自学，把握学习重点。

(2) 力求体现会计理论和会计实践的新发展。会计作为一种经济管理活动，必然与客观环境的变化相适应。随着我国社会主义市场经济的迅猛发展，我国会计理论研究和会计改革也在不断深化。本书吸取了会计理论研究的最新成果，体现会计准则的具体要求。