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我国的非营利组织在促进社会公平、化解社会矛盾、推进公用事业等方面发挥了重要作用。随着市场化改革的深入,非营利组织的社会影响力不断增强,但其管理(尤其是财务管理和会计核算)方面暴露出来的问题愈来愈多,而美国关于非营利组织会计的研究相对比较成熟,其会计准则体系也比较完善和规范。本文通过对比中美两国的民间非营利组织会计准则体系,具体分析了中美非营利组织会计在会计目标、会计基本假设、会计核算基础以及财务报告等方面的异同,一方面找出我国非营利组织会计准则体系存在的问题以便今后进行完善,另一方面也加强与国外的交流,增强会计信息的可比性。
Non-profit organizations in our country play an important role in promoting social fairness, resolving social conflicts and promoting public utilities. With the deepening of market-oriented reforms, the social influence of non-profit organizations has been increasing, but the problems exposed in their management (especially in financial management and accounting) have been increasing. However, the research of non-profit organization accounting in the United States More mature, its accounting standards system is more perfect and standardized. By comparing the non-profit organization’s accounting standards system in China and the United States, this paper analyzes the similarities and differences between the accounting of non-profit organizations in China and the United States on the accounting objectives, basic accounting assumptions, accounting basis and financial reports. On the one hand, The existing problems in the accounting standards system of the profit-making organizations will be improved in the future. On the other hand, exchanges with foreign countries will also be strengthened to enhance the comparability of accounting information.