中美非营利组织会计比较分析

随着我国经济的发展,我国现有的一些相关非营利组织会计制度,已经不适应非营利组织会计核算的要求。本文对中美非营利组织会计制度进行比较,借鉴美国已经成熟的非营利组织会计制度,结合我国的实践,构建我国非营利组织会计制度。

Using American Accounting System of the Non-profit Organizations for Chinese Reference

This paper proposes approaches on the revolution of accounting system for non-profitable organizations in Mainland China,which does not fit in well with the current requirements of accounting treatment due to the fast development of China's economics. This paper makes a comparison between China's accounting system with American's accounting system,and use American adult Accounting system of non-profit organizations. In this paper ,and introduce the new way of the innovation of our country' accounting system of non-pofit organizations.