| 从资本保全角度看民间非营利组织会计制度中的改革 |
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| 引用本文： | 陈显铁. 从资本保全角度看民间非营利组织会计制度中的改革[J]. 企业科技与发展, 2010, 0(7): 222-224 |
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| 作者姓名： | 陈显铁 |
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| 作者单位： | 广西出入境检验检疫局,广西南宁530028 |
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| 摘 要： | 非营利组织的资产保全重点是净资产的保全,《民间非营利组织会计制度》对净资产保全的规定有所欠缺,影响了非营利民间组织的发展。据此,笔者针对如何对其进行改革的问题,提出了个人意见。
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| 关 键 词： | 资本保全 民间非营利组织 会计制度 改革 |
The Reform of Accounting System of Non-profit Organizations in the Perspective of Capital Maintenance |
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| CHEN Xian-tie. The Reform of Accounting System of Non-profit Organizations in the Perspective of Capital Maintenance[J]. , 2010, 0(7): 222-224 |
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| Authors: | CHEN Xian-tie |
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| Affiliation: | CHEN Xian-tie (Guangxi Entry-Exit Inspection ＆ Quarantine Administration,Nanning Guangxi 530028) |
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| Abstract: | The emphasis of capital maintenance of non-profit organizations is to assure the safe of net asset.However,＂Accounting System of Non-profit Organizations＂is lack of the rules on assurance of net asset,which has effects on their development.Based on it,the author sets forth suggestion on how to reform this issue. |
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| Keywords: | assurance of net asset non-profit organizations accounting system reform |
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