民间非营利组织会计若干处理规定及其意义

本文系统介绍了我国《民间非营利组织会计制度》中规范的 ,关于捐赠、政府补助、受托代理业务、文物文化资产、资产减值会计、净资产的分类与列报、收入的确认、费用的确认与列报等民间非营利组织特有或者特殊的交易或者事项的会计处理 ,阐述了这些处理出台的背景和意义。

Chinese Accounting Standard for Non-Governmental Not-for-Profit Organizitions:Background and Its Implications

This paper briefly introduced the main contents of Chinese accounting standard for non-governmental not-for-profit organizations,which was issued on 18 August 2004.The paper explored the background of setting this accounting standard and basis of conclusions for some specific accounting treatment,such as accounting for contributions,government grants,agency transactions,heritage assets,impairment of assets,classification and presentation of net assets as well as recognition and presentation of revenues and expenses.Finally,the implications of the accounting standard were also discussed.