本文主要对建立非营利组织的净资产保全核算体系进行了研究。首先探讨了非营利组织资产保全的必要性;其次,对非营利组织会计制度在资本保全方面的不足进行了分析;最后,提出了净资产保全核算体系构建的要点。 This paper mainly studies the establishment of a non-profit organization’s net asset preservation accounting system. First of all, it discusses the necessity of asset preservation of nonprofit organizations. Secondly, it analyzes the deficiencies of nonprofit accounting system in the aspect of capital preservation. Finally, it puts forward the key points of constructing the system of accounting preservation of net assets.