改革开放以来,我国基金会会计信息披露不断进步,但仍在部分概念,如基金会会计特有的限定性净资产和公益事业支出的认定上,容易引发理解差异,影响会计信息披露的可比性,值得进一步探讨和改进。 Since the reform and opening up, the disclosure of accounting information in China’s foundations has been progressing. However, some concepts, such as limited specific net assets and public service expenditures that are unique to foundations accounting, are likely to lead to comprehension of differences and the comparability of accounting information disclosure. Worth further exploration and improvement.