复旦大学：《政府和非营利组织会计 Governmental and not-for-profit Accounting》课程资源_教学大纲（英文）

Course Syllabus Course code 342.031.101 Compiled date 2016.11 Course title(Chinese) 政府与非营利组织会计 Course title(english) Governmental and not-for-profit Accounting Credits Total hours Instructor Lin Sun Department School of economics Semester Contactemailsunlin2011@gmail.com Prerequisite courses Macroeconomics. Accounting. Public finance (A)Classification of the course Fundamental Compulsory Elective Other口 (B)Course objectives and contents The basic contents of this course include several aspects of Governmental and not-for-profit Accounting, such as the basic concepts, the object, the foundation, and the financial reporting system. This course compares the models of governmental and not-for-profit accounting home and abroad, and introduces the international standards of overnment accounting, the characteristics of fund accounting, the preparation of financial reports, the special accounting problems, and the system of government standards, as well as not-for-profit accounting, report preparation and standard system Through this course, students can master the accounting concepts, nouns, accounting objects, accounting models, accounting basis and financial reports of government and non pro profit accounting. Also, they can understand the functions of government and non-profit organizations and their finance Activities, learn ing to use accounting procedures and methods to reflect the government and non-profit organizations financial activities and results in an accurate and thorough way. They can be familiar with the scientific and standard ized government and non-profit organization financial report system with Chinese characteristics, and comparable to the international public sector accounting Course content Government Accounting- Fundamentals Chapter 1 Basic Concepts of Government Accounting Chapter 2 Budget and Bud getary accounts

Course Syllabus Course code 342.031.1.01 Compiled date 2016.11 Course title (Chinese) 政府与非营利组织会计 Course title (English) Governmental and not-for-profit Accounting Credits 2 Total hours 32 Instructor Lin Sun Department School of Economics Semester 4 Contact email sunlin2011@gmail.com Prerequisite courses Macroeconomics, Accounting, Public Finance (A)Classification of the course Comprehensive □ Fundamental □ Compulsory □ Elective  Other □ (B) Course objectives and contents Course objectives: The basic contents of this course include several aspects of Governmental and not-for-profit Accounting, such as the basic concepts, the object, the foundation, and the financial reporting system. This course compares the models of governmental and not-for-profit accounting home and abroad, and introduces the international standards of government accounting, the characteristics of fund accounting, the preparation of financial reports, the special accounting problems, and the system of government standards; as well as not-for-profit accounting, report preparation and standard system. Through this course, students can master the accounting concepts, nouns, accounting objects, accounting models, accounting basis and financial reports of government and not-for-profit accounting. Also, they can understand the functions of government and non-profit organizations and their finance Activities, learning to use accounting procedures and methods to reflect the government and non-profit organization's financial activities and results in an accurate and thorough way. They can be familiar with the scientific and standardized government and non-profit organization financial report system with Chinese characteristics, and comparable to the international public sector accounting. Course content: Government Accounting - Fundamentals Chapter 1 Basic Concepts of Government Accounting Chapter 2 Budget and Budgetary Accounting

Government Accounting: Chi Chapter 3 Public Finance Bud getary Accounting Chapter 4 Administrative unit Accounting Government Accounting: American Chapter 5 Fund Accounting Chapter 6 American Public Fund Accounting (C)Textbooks and references(at least five) NO Author Title Publisher Year Lin sun Government Accounting Fudan University 2015 Governmental and Dongbei University of 2 not-for-profit 2016 Dongping He Accountin Economics press Research on the Related China Financial and 3 Huiping Wang, etc. Problems of Government Economic Publishing|2012 Accountin House Edited by Finance Officers Association of Government accounting, Economic Science Translated by auditing and financial eporting Treasury Department of the Ministry of finance of china Accounting International Public China Financial and Department of the Ministry of Finance Sector Accounting Economic Publishing 2011 of china Report House

Government Accounting: China Chapter 3 Public Finance Budgetary Accounting Chapter 4 Administrative unit Accounting Government Accounting: American Chapter 5 Fund Accounting Chapter 6 American Public Fund Accounting (C)Textbooks and references (at least five) NO. Author Title Publisher Year 1 Lin Sun Government Accounting Fudan University Press 2015 2 Li Chang, Dongping He Governmental and not-for-profit Accounting Dongbei University of Finance and Economics Press 2016 3 Huiping Wang, etc. Research on the Related Problems of Government Accounting China Financial and Economic Publishing House 2012 4 Edited by Government Finance Officers Association of America, Translated by Treasury Department of the Ministry of Finance of China Government accounting, auditing and financial reporting Economic Science Press 2011 5 Accounting Department of the Ministry of Finance of China International Public Sector Accounting Report China Financial and Economic Publishing House 2011

()Teaching arrangement and key points Contents and key Text/ Homework and Chapter Hour n reference questions (1)The process of Sun Summarize the latest (2015); International Public accounting reform GFOA Sector Accounting Chapter 2(2)Current situation of etc Standards (IPsas) government (2011); accounting reformADMF in Ch (1)The concept of Compare the government characteristics of governmental accounting accounting objects (2015), and not-for-profit Chapter l and characteristIcs GFOA accounting and describe (2)The distinction their connections and Basic Concepts of government (2011); Iting and Chang ng and administrative unit accounting (1The basic framework Describe the d stinction d content of the between budgetary government budget accounting and financial (2)The connection Sun Chapter2 between Budget and (2015); government accounting, Budgetary government bud get Chang, includ ing their and bud get Accounting advantages and (2016) disadvantages (3) The system and pr (1The main elements Do exer of public fir liabilities. net assets Chapter3 bud getary Income, expenses Public Finance accounting balance elements of the Chans Bud geta accounting content accounting treatment Accounting (2)The accounting treatment of (2016) relevant

(D)Teaching arrangement and key points Chapter Hour Contents and key points Text/ reference Homework and questions Chapter0 Introduction 2 (1)The process of government accounting reform (2) Current situation of government accounting reform in China. Sun (2015); GFOA, etc. (2011); ADMF, etc. (2011) Summarize the latest International Public Sector Accounting Standards (IPSAS) Chapter1 Basic Concepts of Government Accounting 2 (1)The concept of government accounting, accounting objects and characteristics (2) The distinction between government accounting and corporate accounting and administrative unit accounting. Sun (2015); GFOA, etc. (2011); Chang, etc. (2016) Compare the characteristics of governmental accounting and not-for-profit accounting and describe their connections and differences. Chapter2 Budget and Budgetary Accounting 2 (1)The basic framework and content of the government budget (2)The connection between government budget and budget accounting (3) The system and process of budget accounting Sun (2015); Chang, etc. (2016) Describe the distinction between budgetary accounting and financial accounting in government accounting, including their advantages and disadvantages. Chapter3 Public Finance Budgetary Accounting 8 (1)The main elements of public finance budgetary accounting, accounting content (2)The accounting treatment of relevant Sun (2015); Chang, etc. (2016) Do exercise on assets, liabilities, net assets, income, expenses, balance elements of the accounting treatment

economic business (The elements of Do exercise on assets administrative unit liabilities. net assets accounting and income, expenses, fund Chapter4 accounting content (2015): balanc Administrative (2)The accounting Chang,elements of the unIt Accounting treatment of etc accounting treatment relevant economic(2016) b d ministrative unit (1The concept, To understand the classification and characteristics of Sun reporting system ofUS fund accounting (2015); government accounting, Chapters (Us go GFOA, with particular attention ting) etc to the differences Accounting (2)The rel (2011) ADMF, Government Accounting nt of fund Standards and accounting (2011) International Public Sector Accounting Standards(IPSAS) The most representative Sun Do exercise on the US fund accountant in(2015); public funds accounting Chapter6 American GFOA,treatment American Public Fund accounting-Public(2011); Accounting Fund Accounting.ADMF (2011) Students report on the Presentation course-related Students report on the course-related content (E)Grading Check Forms Check in Homework (include presentation)-35% Midterm exam Final exam Exam form Open-book口 Closed-bok回

governmental economic business Chapter4 Administrative unit Accounting 6 (1)The elements of administrative unit accounting and accounting content (2)The accounting treatment of relevant economic business of administrative unit Sun (2015); Chang, etc. (2016) Do exercise on assets, liabilities, net assets, income, expenses, fund balances and other elements of the accounting treatment. Chapter5 Fund Accounting 4 (1)The concept, classification and characteristics of fund accounting (US government accounting), (2)The relevant accounting treatment of fund accounting Sun (2015); GFOA, etc. (2011); ADMF, etc. (2011) To understand the accounting model and reporting system of US government accounting, with particular attention to the differences between the US Government Accounting Standards and International Public Sector Accounting Standards(IPSAS). Chapter6 American Public Fund Accounting 4 The most representative fund accountant in American government accounting - Public Fund Accounting. Sun (2015); GFOA, etc. (2011); ADMF, etc. (2011) Do exercise on the US public funds accounting treatment. Presentation 4 Students report on the course-related content Students report on the course-related content (E) Grading Check Forms Check in 5% Homework (include presentation) 35% Midterm exam Final exam 60% Exam form Open-book □ Closed-book  Other □

Additional presentation topics: International Comparison of bud get classification(GFS Classification) and Chinese government accounting subjects International comparison of the design about the governmental accounting subjects chart and its impact on the analysis of government management International comparisons of government consolidated financial reporting elements and statements International comparison of the design of government accounting standards system Theoretical study of government accounting reform The impact of accrual-based selection on government governance The role of performance bud geting and government accounting reform in financial restraints Accrual-based government consolidated financial reporting and debt size constraint Construction and application of analytical indicators system for accounting and financial reporting of governments around the world (F) Online sources The website of netork classroom and other websites related to the course are available for students, with auxiliary teaching material. The instructor who has set up the network classroom in the virtual campus, the modern technology education center or in the department's web site should make the resources open to the students as more as possible. The teaching syllabus, course notes and assignment requirements of this course can be obtained from the E-learning platform of university http://elearning.fudan.edu.cn/portal/site/68749cd9-7ee4-4eab-bclf-9d698a414ee6 (G)a brief introduction of the instructors(200-300 words) Sun Lin, associate professor and master tutor. Deputy head of Department of Public Economy Fudan University, secretary general of Public Economic Research Center of Fudan University. Excellent scholar plan"scholar(2015). PhD of Kiev university postdoctoral fellow of School of Management Fudan University Professional Affiliations: First Advisory Expert of the Accounting Standards boa of the Ministry of Finance, Member of the Government and Nonprofit Organization Accounting Committee of Chinese Accounting Society, Councilor of China Cost Research Association, Deputy Director of Economic Research Council of Shanghai Committee of China national democratic association Researcher of center for russian and central Asian Stud ies and Center for European Stud ies of Fudan University, Shanghai Municipal Financial Special Fund Assessment Expert Research interests: Mainly engaged in the research of Government Economics Transition Economics, Human Capital Theory, Enterprise Finance, etc

Additional presentation topics: International Comparison of budget classification (GFS Classification) and Chinese government accounting subjects International comparison of the design about the governmental accounting subjects chart and its impact on the analysis of government management International comparisons of government consolidated financial reporting elements and statements International comparison of the design of government accounting standards system Theoretical study of government accounting reform The impact of accrual-based selection on government governance The role of performance budgeting and government accounting reform in financial restraints Accrual-based government consolidated financial reporting and debt size constraints Construction and application of analytical indicators system for accounting and financial reporting of governments around the world (F) Online sources (The website of network classroom and other websites related to the course are available for students, with auxiliary teaching material. The instructor who has set up the network classroom in the virtual campus, the modern technology education center or in the department's website should make the resources open to the students as more as possible.) The teaching syllabus, course notes and assignment requirements of this course can be obtained from the E-learning platform of university: http://elearning.fudan.edu.cn/portal/site/68749cd9-7ee4-4eab-bc1f-9d698a414ee6 (G) A brief introduction of the instructors (200-300 words): Sun Lin, associate professor and master tutor. Deputy head of Department of Public Economy Fudan University, secretary general of Public Economic Research Center of Fudan University. “Excellent scholar plan” scholar (2015). PhD of Kiev university, postdoctoral fellow of School of Management Fudan University. Professional Affiliations: First Advisory Expert of the Accounting Standards Board of the Ministry of Finance , Member of the Government and Nonprofit Organization Accounting Committee of Chinese Accounting Society, Councilor of China Cost Research Association, Deputy Director of Economic Research Council of Shanghai Committee of China National Democratic Association, Researcher of Center for Russian and Central Asian Studies and Center for European Studies of Fudan University, Shanghai Municipal Financial Special Fund Assessment Expert. Research interests: Mainly engaged in the research of Government Economics, Transition Economics, Human Capital Theory, Enterprise Finance, etc

Major research results 1 project supported by National Social Science Foundation, I major sub-project supported by National Social Science Foundation, 4 provincial research projects, 4 college projects; I monograph, 1 co-authored book, 12 textbook and reference books as the ed itor Among them there are 2 series of the Government Accounting Government Accounting editor, 2015; Government and not-for-profit Accounting, editor, 2011) More than 40 papers have been published in domestic and foreign core journals such as Management World(2015), Finance and Trade Economics(2013, 2010), Vestnik St Petersburg University (Russian, 2013), Financial and Business(Russian, 2013), Journal of St. Petersburg Finance and Economics University (Russian, 2013), International Finance ing(Hong Kong), Journal of Finance and Economics, etc. And several articles have been reprinted by Chinese Social Science Digest and Copy Materials by ren Da Awards 2016, Shanghai 13th philosophical social science outstand ing achievement prize two 2016, Fudan University Womens Innovation Award(2014-2015) 2015, Financial Management was awarded"Shanghai Municipal Education Commission undergraduate key courses 2013, Financial Management Course Construction and Experiential Case Teaching application Research"received second prize of Shanghai municipal teaching achievement 2012, School of Economics Undergraduate Teaching Award, Fudan University; 2011, Outstand ing Undergraduate Teacher of School of Economics, Fudan University *If the course is provided by several instructors, please indicate the one responsible for the course

Major research results: 1 project supported by National Social Science Foundation, 1 major sub-project supported by National Social Science Foundation, 4 provincial research projects, 4 college projects; 1 monograph, 1 co-authored book, 12 textbook and reference books as the editor ( Among them there are 2 series of the Government Accounting: Government Accounting, editor, 2015; Government and not-for-profit Accounting, editor, 2011) More than 40 papers have been published in domestic and foreign core journals such as Management World (2015), Finance and Trade Economics(2013,2010), Vestnik St. Petersburg University(Russian,2013), Financial and Business (Russian,2013), Journal of St. Petersburg Finance and Economics University(Russian, 2013), International Finance & Accounting (Hong Kong), Journal of Finance and Economics, etc. And several articles have been reprinted by Chinese Social Science Digest and Copy Materials by Ren Da. Awards 2016, Shanghai 13th philosophical social science outstanding achievement prize two; 2016, Fudan University Women 's Innovation Award(2014-2015); 2015, Financial Management was awarded “Shanghai Municipal Education Commission undergraduate key courses”; 2013, “Financial Management Course Construction and Experiential Case Teaching Application Research" received second prize of Shanghai municipal teaching achievement in higher education; 2012, School of Economics Undergraduate Teaching Award, Fudan University; 2011, Outstanding Undergraduate Teacher of School of Economics, Fudan University. *If the course is provided by several instructors, please indicate the one responsible for the course