| 非营利组织资产产权 |
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| 引用本文： | 张爱民.非营利组织资产产权[J].上海立信会计学院学报,2007,21(5):23-28. |
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| 作者姓名： | 张爱民 |
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| 作者单位： | 华东理工大学,上海,200237 |
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| 摘 要： | 非营利组织的非营利性质,导致了其产权制度的特殊安排:非营利组织的出资人不拥有产权,非营利组织法人对资产拥有的财产所有权也不完整。不完整的法人财产所有权导致非营利组织会计制度采用了一些特殊的会计方法:报告主体和会计主体的分离、基金会计、预算会计等。
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| 关 键 词： | 资产产权 非营利组织资产产权 会计制度 |
| 文章编号： | 1009-6701（2007）05-0023-06 |
| 修稿时间： | 2007-08-15 |
Non-profit Organization Asset Ownership |
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| ZHANG Ai-min.Non-profit Organization Asset Ownership[J].Journal of Shanghai Lixin University of Commerce,2007,21(5):23-28. |
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| Authors: | ZHANG Ai-min |
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| Institution: | East China University of Science and Technology, Shanghai 200237, China |
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| Abstract: | Because of its nature,the non-profit organization has special arrangement for its ownership system.For example,the capital contributor doesn't have the ownership,and the legal representative has incomplete asset ownership.Therefore the accounting system of non-profit organization adopts some special accounting methods,such as the separation of reporting entity and accounting entity,fund accounting,budget accounting and ect. |
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| Keywords: | asset ownership non-profit organization asset ownership accounting policy |
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