非营利组织会计研究综述

针对目前国内外对非营利组织会计研究的焦点问题,本文界定了非营利组织的范围与非营利组织会计目标和应采取专用基金会计模式,设计了我国非营利组织会计非营利组织会计准则体系并分析了我国非营利组织会计存在的问题及未来研究方向。

A Summarize on Accounting Research of Nonprofit Organizations

To the focus questions studied both at home and abroad about the accounting of nonprofit organization at present , the paper defined the range of nonprofit organization in our country and confirmed the accounting goal. That the accounting of nonprofit organization in our country should adopt the accounting mode of the fund for special use has been explained. Which system that the accounting of nonprofit organization in our country belongs to is summarized. The paper has put forward the idea of designing the accounting criterion system of nonprofit organization. The problems that the accounting of nonprofit organization in our country exists and the future research direction have been analyzed in this paper.