基于营利性行为的民间非营利组织会计制度变革

我国民间非营利组织的营利性行为不仅客观存在，而且呈增长趋势，但现行《民间非营利组织会计制度》并没有对营利性行为的资金（或基金）运动过程进行会计规范，必须从会计假设、会计原则、会计要素等方面进行理论创新，并增设利润表和利润分配表，以满足政府管理、公众监督和非营利组织治理对会计信息的需求。

Accounting System Innovation of Private Nonprofit Organizations based on Profit-making Activities

Profit making activities of NPOs in China is not only the objective existence, but also has showed a rising trend, but the current ＂The Accounting System For Non-government and Non-profit Organization＂ does not regulate the movement process of the funds （or fund） of the profit behavior. We must carry on the theory innovation from the aspects of accounting assumptions, accounting principles, accounting elements, and add to the profit table and the profit distribution table, in order to meet the needs of accounting information for the government management, the public supervision and the non-profit organization governance.