Non-profit organization accounting

The reform of the financial budget management of our country, the influence of non-profit organization accounting in western countries and the defect that exists in the present accounting standard for public institutions are the main reasons for the accounting reform in China public institutions.

摘要我国财政预算管理制度改革、西方国家非营利组织会计的影响和现行事业单位会计准则制度本身存在的缺陷是事业单位会计改革的主要原因。

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It also analyzes the nature and characteristic of the frame system. Secondly, based on such framework, this paper discusses China's current situation of the enterprise accounting standards, government accounting standards and non-profit organization accounting standards respectively and points out the main existing problem.

其次，在会计标准框架体系这个整体框架内，对我国企业会计标准、政府会计标准和非营利组织会计标准的现状分别进行了分析，并简单归纳了目前我国会计标准存在的一些主要问题；

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It also compares governmental accounting with non-profit organization accounting and budgetary accounting, and analyzes the flaws of budgetary accounting.

然后比较了政府会计、民间非营利组织会计及预算会计，分析了预算会计的缺陷及建立政府会计的必要性；

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Most of the western countries classify accounting into government accounting, non-profit organization accounting and enterprise accounting based on the criteria of operation target and operation pattern.

当代西方国家普遍以主体的运营目标和运营方式为标准，将会计区分为政府会计、非营利组织会计和企业会计三个领域。

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In order to change this status, there is a pressing need to build a non-profit organization accounting standard system which is in line with both domestic and international situations. Therefore, this paper chooses the non-profit organization accounting standards as the research object.

因此，本文选择了非营利组织会计准则作为研究对象。

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Apart from asset, debt, income and cost, this paper adds balance to non-profit organization accounting elements.

在会计要素中，增设结余要素，与资产、负债、净资产、收入、费用共同组成非营利组织会计的六要素。

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At last, this paper puts forward some ways to improving and perfecting non-profit organization accounting reports.

在非营利组织会计报表中，针对我国目前会计报告的不足提出了一些改进和完善之处。

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