| 非营利组织会计概念框架NPOCF构建 |
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| 引用本文： | 张月玲.非营利组织会计概念框架NPOCF构建[J].财会通讯,2005(9). |
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| 作者姓名： | 张月玲 |
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| 作者单位： | 山东科技大学管理学院 山东青岛266510 |
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| 摘 要： | 本文透视了财务会计框架的起因,界定了其涵义,提出非营利组织构建会计概念框架的意义及其应遵循的原则,构筑了非营利组织会计概念框架的层次及其内容。
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| 关 键 词： | 非营利组织会计 概念框架 必要性 构建 |
The Construction of NPOCF |
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| Zhang Yue-ling.The Construction of NPOCF[J].Communication of Finance and Accounting,2005(9). |
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| Authors: | Zhang Yue-ling |
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| Abstract: | This article sees through the origin of accounting framework and defines the connotation of it. It narrates the meaning of constructing non-profit organization accounting conceptual framework and the principles should be obeyed. The article also sets up the levels and contents of non-profit organization accoun ting conceptual framework. |
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| Keywords: | Non-profit organization accounting Conceptual framework Necessity Constructing |
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