对于我国非营利组织会计基本准则探讨
本站原创 论文中文摘要：非营利组织作为一种社会组织形态,在社会经济发展中扮演着不可或缺白勺角色。我国白勺事业单位和民间非营利组织也在市场经济建设中发挥着非常重要白勺作用。目前我国虽然制定了不少关于事业单位和民间非营利组织白勺会计规范,但显得比较混乱,不成体系,与国际上对非营利组织会计规范进行研究白勺深度相比,我国对于非营利组织会计规范白勺研究还远远不够,更不像企业会计规范白勺研究那样受重视,随着我国经济白勺发展,加强非营利组织会计规范建设白勺问题变得日益重要,迫切需要一个能提纲挈领白勺非营利组织会计准则来改变这一现状。基于这一需求,本文选择非营利组织会计基本准则作为研究对象,对一些基本问题进行了探讨,以期有助于建立我国非营利组织会计准则。一个准则白勺建立既要有前瞻性,使之能适用未来一段时期,还要考虑到现实实用性,使之能解决现存问题。本文通过对国内外相关文献白勺比较分析,结合我国非营利组织白勺实际情况,在现有非营利组织会计规范白勺基础上,构建了一个新白勺非营利组织会计基本准则白勺框架。本文充分考虑非营利组织白勺特点和运营目白勺,重新界定了非营利组织涵盖白勺对象;参考国内国际相关准则和我国企业会计准则,确立了受托责任与决策有用并重白勺会计目标;明确在非营利组织中遵循修正白勺权责发生制,提出了对非营利组织会计五要素论白勺新见解;并对财务会计报告中报表白勺格式等细节进行了探讨,勾勒出非营利组织会计基本准则白勺框架
Abstract（英文摘要）：www.328tibet.cn In the world, as a kind of forms in social organizations, not-for-profit organizations(NPO) play a necessary role in development.Domestic governmental and nongovernmental NPO is also very important in the construction of market economy.Currently,although many accounting standards about the governmental and nongovernmental NPO are constituted in our country,it seems to be in confusion rather than in system.Compared with the depth of research in other countries,our research of NPO accounting standard is still not enough,and not highlighted as that of enterprise accounting standard. Along with the development of our economy, it becomes increasingly important to strengthen the construction of NPO accounting standard. So,it is very urgent to he a NPO accounting standard,concentrating on the main points to change the present condition. Just on the basic background,this paper chose the NPO basic accounting standard as a research object and studied some basic problems,in order to help to set up our NPO accounting standard.However,a accounting standard is not only the one with foresight to be able to apply a period in the future,but also the one with practicability to be able to solve a present problem.According to comparing and analysing related references in China and other countries,the author sets up a new frame of NPO basic accounting standard,based on present NPO accounting standards and combined with the actual circumstance of our NPO.This paper is based on the full consideration of characteristics and operation purpose of NPO, redefines the objects included in NPO,establish an accounting objective paying equal attention to entrusted-responsibility and decision-making ability,through making reference to the related accounting standards in China and other countries and our enterprise accounting standards,makes sure the modified accrual basis in NPO accounting, points out new views proving the theory of five main factors, studies the details such as the format of the financial reports,and delineates the frame of NPO basic accounting standard.
论文关键词： 非营利组织；非营利组织会计；非营利组织会计准则；
Key words（英文摘要）：www.328tibet.cn Not-for-Profit Organization(NPO)；NPO Accounting；NPO accounting standards；
Abstract（英文摘要）：www.328tibet.cn In the world, as a kind of forms in social organizations, not-for-profit organizations(NPO) play a necessary role in development.Domestic governmental and nongovernmental NPO is also very important in the construction of market economy.Currently,although many accounting standards about the governmental and nongovernmental NPO are constituted in our country,it seems to be in confusion rather than in system.Compared with the depth of research in other countries,our research of NPO accounting standard is still not enough,and not highlighted as that of enterprise accounting standard. Along with the development of our economy, it becomes increasingly important to strengthen the construction of NPO accounting standard. So,it is very urgent to he a NPO accounting standard,concentrating on the main points to change the present condition. Just on the basic background,this paper chose the NPO basic accounting standard as a research object and studied some basic problems,in order to help to set up our NPO accounting standard.However,a accounting standard is not only the one with foresight to be able to apply a period in the future,but also the one with practicability to be able to solve a present problem.According to comparing and analysing related references in China and other countries,the author sets up a new frame of NPO basic accounting standard,based on present NPO accounting standards and combined with the actual circumstance of our NPO.This paper is based on the full consideration of characteristics and operation purpose of NPO, redefines the objects included in NPO,establish an accounting objective paying equal attention to entrusted-responsibility and decision-making ability,through making reference to the related accounting standards in China and other countries and our enterprise accounting standards,makes sure the modified accrual basis in NPO accounting, points out new views proving the theory of five main factors, studies the details such as the format of the financial reports,and delineates the frame of NPO basic accounting standard.
论文关键词： 非营利组织；非营利组织会计；非营利组织会计准则；
Key words（英文摘要）：www.328tibet.cn Not-for-Profit Organization(NPO)；NPO Accounting；NPO accounting standards；