非盈利组织会计模式与标准的构建

非营利组织的经营目的主要在于谋求社会利益,其经营活动介于企业的“营利”与政府的“不营利”之 间。建立非营利组织会计,既符合行为科学的观点,又能满足不同会计信息使用者的需求。非盈利组织会计模式应 当走与企业会计模式趋同化的道路,其会计标准则应当在现行事业单位会计标准的基础上修改而成。

The Construction of Nonprofit Organization' s Accounting Mode and Standards

The operational purpose is mainly about going after social benefit, the operational activities are between profit making of enterprises and nonprofit making of the government. Constructing nonprofit organization accounting, not only accords with the viewpoint of behavior science, but also satisfies the demands of different accounting information users. The accounting model of nonprofit organization should tend to go along with the same way of enterprises' accounting model, its accounting standards should be amended and accomplished on the basis of the accounting standards of current institutional unit.