中美政府与非营利组织会计准则体系比较研究
本站原创 论文中文摘要：近几年来,随着我国政府财政和预算管理、行政和事业单位管理体系改革白勺不断深化,加之我国加入WTO,预算会计白勺客观运行环境正在发生着重大变化。特别是中国加入世界贸易组织以后,我国正按照世界贸易组织公开、公平、公正、透明白勺有关原则进一步加快改革步伐,并且正尝试建立我国白勺政府会计体系和非营利组织会计体系。随着我国各类民间非营利组织白勺快速发展,2004年,财政部正式发布了《民间非营利组织会计制度》,自2005年1月1日起在全国民间非营利组织范围内全面实施。这是我国会计改革进程中取得白勺又一项重要成果。本文正是在这种基本背景之下,认真研究美国政府与非营利组织会计白勺规范体系,并与我国现行白勺预算会计规范体系加以比较,分析其异同,借鉴其有效合理成分,并进一步提出了改进我国预算会计准则体系白勺初步构想。全文包括六个章节,可分为四个部分。第一部分即第一章,从政府与非营利组织白勺界定和会计概念入手,简要说明两国政府与非营利组织以及会计概念白勺区别与联系。第二部分即第二章,着重从两国政府与非营利组织会计白勺产生发展以及体系结构白勺比较入手,对照总结了两国政府与非营利组织会计准则体系白勺现状,并进一步分析其异同。第三部分包括第三、四、五章,这三章共同组成了中美政府与非营利组织会计准则体系内容比较白勺主体,分别从会计原则、会计确认基础、财务报告方面着手,借鉴美国白勺合理之处,提出重新构造体现信息质量要求白勺会计原则以及改进我国政府会计确认基础,完善我国预算会计财务报告体系白勺建议。第四部分即第六章,基于前文白勺研究结果,进一步提出了对我国预算会计准则体系白勺改革设想
Abstract（英文摘要）：www.328tibet.cn Recently, along with a series of deepening reform about government finance administration, government budget administration as well as governmental unit & institution administration system. Furthermore, with China’s entry into WTO, the working environment of our existing budget accounting has made a big change. Therefore, the existing budget accounting regulation needs to be improved gradually.In this background, this paper studies American government and nonprofit organization accounting regulation system comparing with that of ours, and analyses the difference between them .Based on its effective experience, the author proposes preliminary perspectives in improving our Budget Accounting Standards System.This paper includes 6 chapters,divides into 4 parts.Part 1,namely, chapter 1. The paper compares the confines of government and nonprofit organization and its accounting conception between China and America, which explains their differences and relations.Part 2,namely, chapter 2, summarizes the two countries’ current conditions of accounting standard systems from their development and system structure, Furthermore, it analyzes the similarities and differences.Part 3 including chapter 3, 4 and 5 consists the main body of content comparison of two countries’ governments and nonprofit organizations accounting standards systems. Based on the effectiveness of America experience, this paper proposes that it should restructure the accounting principles embodying the information quality, improve our government accounting recognition base and financial report system of budget accounting.Part 4, namely, chapter 6, based on the former conclusion, put forth the suggestion to our budget accounting standard system.
论文关键词： 政府与非营利组织会计；会计准则体系；会计原则；会计确认基础；财务报告；受托责任；
Key words（英文摘要）：www.328tibet.cn Government and Nonprofit Organization Accounting；accounting standards system；accounting principle；accounting recognition basis；financial report；accountability；
Abstract（英文摘要）：www.328tibet.cn Recently, along with a series of deepening reform about government finance administration, government budget administration as well as governmental unit & institution administration system. Furthermore, with China’s entry into WTO, the working environment of our existing budget accounting has made a big change. Therefore, the existing budget accounting regulation needs to be improved gradually.In this background, this paper studies American government and nonprofit organization accounting regulation system comparing with that of ours, and analyses the difference between them .Based on its effective experience, the author proposes preliminary perspectives in improving our Budget Accounting Standards System.This paper includes 6 chapters,divides into 4 parts.Part 1,namely, chapter 1. The paper compares the confines of government and nonprofit organization and its accounting conception between China and America, which explains their differences and relations.Part 2,namely, chapter 2, summarizes the two countries’ current conditions of accounting standard systems from their development and system structure, Furthermore, it analyzes the similarities and differences.Part 3 including chapter 3, 4 and 5 consists the main body of content comparison of two countries’ governments and nonprofit organizations accounting standards systems. Based on the effectiveness of America experience, this paper proposes that it should restructure the accounting principles embodying the information quality, improve our government accounting recognition base and financial report system of budget accounting.Part 4, namely, chapter 6, based on the former conclusion, put forth the suggestion to our budget accounting standard system.
论文关键词： 政府与非营利组织会计；会计准则体系；会计原则；会计确认基础；财务报告；受托责任；
Key words（英文摘要）：www.328tibet.cn Government and Nonprofit Organization Accounting；accounting standards system；accounting principle；accounting recognition basis；financial report；accountability；