NPO Accounting

This paper, based on domestic and foreign NPO accounting theory, study the problems of NPO accounting theory system. The paper included 10 parts.

本文立足国内外非营利组织会计理论相关成果，研究有关非营利组织会计理论体系的问题。

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Part 4 demonstrates the framework of NPO accounting theory system and the logical relationship among main contents.

第四部分阐述了非营利组织会计理论体系的框架和主要内容的逻辑关系。

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Part 7 studies NPO accounting calculation basis and discusses it by the example of assets and liabilities.

第七部分研究了非营利组织会计核算基础并以资产和负债为例进行讨论。

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Part 8 is NPO accounting reporting. The information exposure of NPOs should be leaded by performance evaluation and abide by the principle of full exposure.

第八部分是非营利组织会计报告问题，非营利组织的信息披露应当以绩效评价为导向，遵循完全披露的原则。

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Part 5 explains that the target of NPO accounting, which is starting point of the following contents, is the combination with stewardship and decision usefulness.

第五部分，非营利组织会计目标是受托责任与决策有用的统一，是以下研究的出发点。

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Part 9 provides budget management in NPO. Accounting and budget should be two side of the same system and explain each other.

第九部分提出非营利组织的预算管理问题，会计和预算是一个体系的两个侧面，应当相互解释。

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Part 6 is the designation of NPO accounting standards system building.

第六部分为构建非营利组织会计准则体系的设想。

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Part 1 explains the background of the paper and provides domestic and foreign development, research significance and research focus of NPO accounting theory.

全文共分十部分：第一部分，阐述了本文的选题背景，提出非营利组织会计理论在国内外的发展现状、研究意义和研究重点。

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At that time, the function of accounting will be expanded to pre-action and after-action, so it will become integrate NPO accounting theory system, which covers the whole process of pre-action management, on-going management and after-action management.

此时，会计的功能可以扩展到事前和事后，成为一个涵盖事前管理、事中管理和事后管理全过程的完整的非营利组织会计理论体系。

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