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财政部于2004年8月8日印发了《民间非营利组织会计制度》,规定2005年1月1日起执行。对于哪些组织适用这个制度,财政部及民政部等部门均没有具体的规定。本文试图对此作一讨论。适合执行这个制度的组织,应具备3个条件:1.是经过民政部门或有关政府部门审批注册或备案的、合法的民间组织,而不是官方的或官办的;2.是以慈善、救助、服务为宗旨的公益性组织,而不是以营利为目标,否则就视为企业
The Ministry of Finance issued the “Non-governmental Non-Profit Organizations Accounting System” on August 8, 2004, which will be implemented on January 1, 2005. For which organizations apply this system, Ministry of Finance and Ministry of Civil Affairs and other departments have no specific provisions. This article attempts to discuss this. Organizations suitable for the implementation of this system should have three conditions: 1 is through civil affairs departments or relevant government departments for examination and approval of registration or filing, and legal non-governmental organizations, not official or government-run; 2 is based on charity, relief, Service for the purpose of non-profit organizations, rather than for the purpose of profit, otherwise it is regarded as business