我国民间非营利组织会计规范问题

文章分析了我国民间非营利组织在市场经济发展中的重要作用以及对其进行会计规范的必要性和紧迫性 ,并就我国民间非营利组织会计制度体系的设计和民间非营利组织的界定问题进行了探讨。最后 ,文章就我国民间非营利组织所涉及的基本会计问题及其规范作了重点研讨 ,并提出了规范建议

Issues on Accounting Standard Setting for China''''s Nongovernmental Nonprofit Organizations

This paper firstly analyzed the important role played by nongovernmental nonprofit organizations in the development of China's market economy.The paper then explored the necessity and urgency of setting accounting standards for these organizations in order to improve their financial reporting quality as well as their governance.The paper also discussed how to define the scope of nongovernmental nonprofit organizations in China.Finally,the paper discussed some major accounting issues should be considered in setting accounting standards for nongovernmental nonprofit organizations and their solutions as well.