一、中西方“非营利组织会计”管理体制的比较西方的非营利组织会计的特征类似于我国的预算会计 ,但在会计管理体制 (按其适用范围区分 )上 ,存在明显差别。西方国家 ,如美国 ,非营利组织会计由两个部分构成 :政府会计和非政府支配的非营利组织会计 ,其中 ,政府会计包括联邦政 First, the comparison between Chinese and Western “nonprofit accounting” management system Western nonprofit accounting characteristics similar to China’s budget accounting, but the accounting management system (according to their scope of application), there are significant differences. Western countries, such as the United States, non-profit accounting consists of two parts: government accounting and non-governmental non-profit accounting, including government accounting, including the federal government