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近些年来,我国各类民间非营利组织得到了较快发展,成为我国市场经济体系的重要组成部分,在社会经济生活中发挥着越来越重要的作用。在这种情况下,加强对民间非营利组织的规范管理,以促进其健康发展,提上了议事日程。为此,全国人大、国务院以及民政部、教育部等正在逐步建立起民间非营利组织的法律规范体系。财政部自2000年就开始研究民间非营利组织会计规范问题,经过反复调查
In recent years, all kinds of non-profit non-profit organizations in our country have developed rapidly and become an important part of China’s market economy system, playing an increasingly important role in social and economic life. Under such circumstances, it is necessary to step up the standard management of non-governmental non-profit organizations to promote their healthy development and put them on the agenda. Therefore, the National People’s Congress, the State Council, the Ministry of Civil Affairs and the Ministry of Education are gradually establishing a system of legal norms for non-profit non-governmental organizations. Since 2000, the Ministry of Finance started to study the accounting standards of non-governmental non-profit organizations. After repeated investigations