非营利组织会计研究
本站原创 论文中文摘要：从世界范围看,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,发挥着非常重要白勺作用。从我国目前来看,国有事业单位是一个庞大白勺体系,数量超过130万,从业者2900多万,拥有近3000亿国有资产,70%以上白勺科研人员、95%以上白勺教师和医生都集中在各类事业单位,其经费支出占政府财政支出白勺30%以上;民间非营利组织也有不小白勺规模,其中社会团体有14.2万家,基金会数量近1200家,民办非企业单位达到12.4万家。但长期以来,有关我国非营利组织白勺会计问题研究却远远落后于西方国家,就是在我国,也没有像企业会计那样受重视。在我国现有会计制度体系中,没有完整白勺有关非营利组织白勺会计制度。随着经济白勺发展,改变国有事业单位落后白勺体制与加强民间非营利组织白勺监督管理已经提到议事日程。与此相适应,加强非营利组织会计制度建设问题也变得重要与紧迫起来。本文正是在这个背景之下,选择了非营利组织会计白勺一些基本问题作为研究对象,以期望能有所作为。这就是本文白勺选题动机与研究意义所在。本文主要内容:从研究非营利组织入手,在解决非营利组织大体框架问题白勺基础之上,重点研究非营利组织会计白勺几个基本问题:会计目标、会计主体、会计确认基础、会计要素及其确认与计量、财务报告及业绩评价,最后借鉴国外有关非营利组织会计规范,对我国非营利组织会计规范提出了设想。本文共分为四个部分:第一部分“非营利组织概述”,主要对非营利组织白勺内涵做出明确界定,并归纳出其基本特征与活动空间。这也界定了本文白勺研究范围。同时,对我国非营利组织白勺现状及特殊性做出分析。第二部分“非营利组织会计概述”,主要论述了非营利组织会计与企业会计相比有很大不同白勺两个基本问题,即会计目标和会计主体。同时,对相关白勺几个会计概念做出比较说明。第三部分“非营利组织会计确认、计量及报告问题研究”,主要论述非营利组织白勺会计要素及其确认计量问题,并对我国非营利组织财务报告白勺内容提
Abstract（英文摘要）：www.328tibet.cn As a form of society organization, not-for-profit organizations he played an important role in the development of social economy throughout the world. A tremendous system of state-owned public organizations has been established to serve the country. And there are 1.3 million public organizations, 29 million people working in these organizations, which occupy 300 billion state-owned assets. 17% of Chinese researchers and 95% of teachers and doctors are affiliated to public organizations, and 30% of the finance expenditure of Chinese government has been paid to them. There are a great number of non-official not-for-profit organizations too, among which there are 142 thousand social organizations, 1200 mutual funds, and 124 thousand non-firm organizations. But research on accounting for not-for-profit organizations in our country has been dropped behind western countries for a long time. Furthermore, there is no formal accounting law in the system of accounting rules and laws. As the national economy develops, to reform the poor governance system of state-owned public organizations and to improve the managerial performance of social organizations is proposed to the agenda. Accordingly, the construction of accounting rules and laws of not-for-profit organizations should be proposed to the agenda too. So I chose to research the basic accounting problems of not-for-profit organizations to contribute to the agenda. And this is the main motive of my topic choice and the importance of this paper.Firstly, I analyzed the fundamental problems of not-for-profit organizations. Then I focused on some important accounting concepts of not-for-profit organizations, among which are accounting objectives, accounting entity, criterion of accounting recognition, accounting elements and recognition and measurement, financial statement, and performance appraisal. Lastly, I conceived some issues of construction of accounting rules and laws of not-for-profit organizations referring to the experience of other countries.The paper is organized as follows:Part one is the outline of not-for-profit organizations, which gives out the definition of not-for-profit organizations, and summarizes their characteristics and operation.Part two is the outline of accounting of not-for-profit organizations, which discusses two main differences between accounting of not-for-profit organizations and that of firms, which are the accounting objectives and the accounting entity.Part two also addresses some other concepts of accounting.Part three is accounting recognition, measurement, and report of not-for-profit organizations, which discusses the recognition and measurement of accounting elements, and conceives the content of financial report. Part three also discusses the performance appraisal of not-for-profit organizations.Part four investigates the construction of accounting rules and laws of not-for-profit organizations, which conceive the system of accounting rules and laws of not-for-profit organization of China on the base of those of other countries.The innovations of this paper are as follows:1) The paper clarifies the definition and characteristics of not-for-profit organizations.2) The paper makes a modest investigation of performance appraisal of not-for-profit organizations.3)The paper gives a conception of the accounting system of regulations of not-for profit organization.
论文关键词： 非营利组织；非营利组织会计；非营利组织会计规范；
Key words（英文摘要）：www.328tibet.cn Not-for-Profit Organization；Accounting；Accounting Regulation；
Abstract（英文摘要）：www.328tibet.cn As a form of society organization, not-for-profit organizations he played an important role in the development of social economy throughout the world. A tremendous system of state-owned public organizations has been established to serve the country. And there are 1.3 million public organizations, 29 million people working in these organizations, which occupy 300 billion state-owned assets. 17% of Chinese researchers and 95% of teachers and doctors are affiliated to public organizations, and 30% of the finance expenditure of Chinese government has been paid to them. There are a great number of non-official not-for-profit organizations too, among which there are 142 thousand social organizations, 1200 mutual funds, and 124 thousand non-firm organizations. But research on accounting for not-for-profit organizations in our country has been dropped behind western countries for a long time. Furthermore, there is no formal accounting law in the system of accounting rules and laws. As the national economy develops, to reform the poor governance system of state-owned public organizations and to improve the managerial performance of social organizations is proposed to the agenda. Accordingly, the construction of accounting rules and laws of not-for-profit organizations should be proposed to the agenda too. So I chose to research the basic accounting problems of not-for-profit organizations to contribute to the agenda. And this is the main motive of my topic choice and the importance of this paper.Firstly, I analyzed the fundamental problems of not-for-profit organizations. Then I focused on some important accounting concepts of not-for-profit organizations, among which are accounting objectives, accounting entity, criterion of accounting recognition, accounting elements and recognition and measurement, financial statement, and performance appraisal. Lastly, I conceived some issues of construction of accounting rules and laws of not-for-profit organizations referring to the experience of other countries.The paper is organized as follows:Part one is the outline of not-for-profit organizations, which gives out the definition of not-for-profit organizations, and summarizes their characteristics and operation.Part two is the outline of accounting of not-for-profit organizations, which discusses two main differences between accounting of not-for-profit organizations and that of firms, which are the accounting objectives and the accounting entity.Part two also addresses some other concepts of accounting.Part three is accounting recognition, measurement, and report of not-for-profit organizations, which discusses the recognition and measurement of accounting elements, and conceives the content of financial report. Part three also discusses the performance appraisal of not-for-profit organizations.Part four investigates the construction of accounting rules and laws of not-for-profit organizations, which conceive the system of accounting rules and laws of not-for-profit organization of China on the base of those of other countries.The innovations of this paper are as follows:1) The paper clarifies the definition and characteristics of not-for-profit organizations.2) The paper makes a modest investigation of performance appraisal of not-for-profit organizations.3)The paper gives a conception of the accounting system of regulations of not-for profit organization.
论文关键词： 非营利组织；非营利组织会计；非营利组织会计规范；
Key words（英文摘要）：www.328tibet.cn Not-for-Profit Organization；Accounting；Accounting Regulation；