非营利组织是指对外提供产品或服务,不以营利为主要目的,资源提供者投入资源不取得经济利益上的回报,也不享有非营利组织所有权益的各类组织机构。建立非营利组织会计制度,对于促进非营利组织与国际接轨、完善会计制度体系、加强内部管理和外部监督,很有必要。本文归纳了非营利 Non-profit organizations refer to various types of organizations that provide products or services to the outside world for the sole purpose of not for profit, those who provide resources for resource providers without reaping economic benefits, and they also do not enjoy the rights and interests of non-profit organizations. The establishment of a non-profit organization accounting system is necessary for promoting non-profit organizations to be in line with international standards, improving the system of accounting systems, and strengthening internal management and external supervision. This article concludes non-profit