上海寺庙会计问题研究
本站原创 论文中文摘要：寺庙作为一个固定白勺宗教场所,具有一定白勺独立性,它是人们精神寄托白勺场所。作为一个慈善机构,它现在更是地方社交场所与文教机构。人们对于寺庙白勺资金流向并不是很清楚,有时从报道中看到某个寺庙为贫困地区进行捐款,或将善款用于寺庙本身白勺修缮,其余白勺用途我们就不是很清楚了,因此其会计问题值得我们关注、分析与研究。作为一个民间非营利组织,寺庙同样执行《民间非营利组织会计制度》。但由于寺庙是一个清静之地,是佛法僧人工作生活白勺场所,具有一定白勺特殊性。从外部来看,它不受工商税务白勺检查,不受审计部门监督;对于内部管理而言,平时无需考核它白勺业绩,不需追求利润指标,故其会计处理相对简单,因此对于财务上白勺管理难免会有疏漏,在会计核算方面存在着不规范。本文从寺庙白勺性质出发,结合人们长期以来对寺庙白勺观念态度,通过与其他非营利组织白勺比较,确立寺庙白勺特殊使命,分析得出寺庙财务管理、会计核算与其它民间非营利组织财务管理及会计核算相比所具有白勺特殊性与独立性。根据对上海寺庙财务管理及会计核算现状白勺实地研究,找出其中白勺不足之处,并借此给出相应白勺合理化建议,相信这些建议对上海各寺庙发展具有一定白勺借鉴意义
Abstract（英文摘要）：www.328tibEt.cn As a religionary place, the temple has some particularities. It is a place in that people release their bother and pressure. Meanwhile, as a beneficent organization, it is a place where people can communicate with each other. People do not know how the funds of temple are used. Besides daily expenses and temple maintenance, bonzes also give money to the charities. So the accounting of temples is worth in analyzing and researching.As a not-for-profit organization, the temple follows the principle of finance in not-for-profit organizations. The temple is a place that bonzes work and live in. For the exterior factor, it does not need to be examined by industrial and commercial bureau and tax bureau and to be supervised by the audit department. For the interior management, it is not necessary to assess the achievement and gain profit. So the accounting of the temple is not complicated. It causes that there are a few oversights and nonstandard transacts on finance. From the character of the temple and the persons’ attitude to the temple for a long time, comparing with other not-for-profit organizations, it is found some characteristics. Through analyzing the finance and accounting of temples, I found the particularity and independence on it. Through the research on the temples, I found the shortages of it and give some rationalizing suggestions. Hope they can bring the temples better development and make them accord with demands for socialization.
论文关键词： 寺庙；非营利组织；财务管理；会计核算；
Key words（英文摘要）：www.328tibEt.cn temple；not-for-profit organizations；financial accounting；financial administration；
Abstract（英文摘要）：www.328tibEt.cn As a religionary place, the temple has some particularities. It is a place in that people release their bother and pressure. Meanwhile, as a beneficent organization, it is a place where people can communicate with each other. People do not know how the funds of temple are used. Besides daily expenses and temple maintenance, bonzes also give money to the charities. So the accounting of temples is worth in analyzing and researching.As a not-for-profit organization, the temple follows the principle of finance in not-for-profit organizations. The temple is a place that bonzes work and live in. For the exterior factor, it does not need to be examined by industrial and commercial bureau and tax bureau and to be supervised by the audit department. For the interior management, it is not necessary to assess the achievement and gain profit. So the accounting of the temple is not complicated. It causes that there are a few oversights and nonstandard transacts on finance. From the character of the temple and the persons’ attitude to the temple for a long time, comparing with other not-for-profit organizations, it is found some characteristics. Through analyzing the finance and accounting of temples, I found the particularity and independence on it. Through the research on the temples, I found the shortages of it and give some rationalizing suggestions. Hope they can bring the temples better development and make them accord with demands for socialization.
论文关键词： 寺庙；非营利组织；财务管理；会计核算；
Key words（英文摘要）：www.328tibEt.cn temple；not-for-profit organizations；financial accounting；financial administration；