《政府与事业单位会计》是高等教育自学考试财会专业的专业主干课程,它由政府财政会计、行政单位会计和事业单位会计三部分组成。会计按其适用范围和核算对象的不同,可分为企业会计和政府与事业单位会计两大体系。大家已学习过企业会计的很多课程,如基础会计学、中级财务会计、 Accounting for the government and public institutions is a specialized major course of accounting self-study examinations for higher education. It consists of three parts: government financial accounting, administrative unit accounting and public institution accounting. Accounting according to their scope of application and different objects of accounting can be divided into two major systems of accounting and government and public institutions accounting. We have learned a lot of business accounting courses, such as basic accounting, intermediate financial accounting,