营利性行为与民间非营利组织利润及其分配表设计

营利性行为日渐成为世界大多数国家民间非营利组织获取财务资源的手段，中国也不例外。但我国《民间组织会计制度》对于营利性行为的客观存在，却未能完整、全面地在会计报告中进行反映和披露，尤其是缺乏反映营利性行为财务成果及其“分配”去向的会计报表——利润及其分配表，因而不利于信息使用者做出相关的决策，必须根据非营利本质和科学的会计制度进行报表设计。

Profit Operating Activities,Profit of Non-profit Organization and Design of Income Statement

Profit operating activities has come the method of acquiring financial resources for most global non-profit organi- zations, and there is no exception for China. But in China, the Private Organizations Accounting Standard did not fully de- scribe and enclose the existence of profit operating activities in the accounting statements, especially lack of Profit and Income Statement which could reflect the financial result of profit operating activities and distribution, therefore, it is not conducive for the information user to make relative decisions： So, it is necessary to design the statement in accordance with the nature of non-profit and scientific accounting standards.