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近年来,我国各类民间非营利组织快速发展,逐渐成为我国市场经济体系的重要组成部分,并在社会经济生活中发挥着重要的作用。随着我国会计改革力度的加大,非营利组织会计在会计体系、会计准则、会计方程式、会计报表等方面,较好地实现了与国际会计惯例的接轨。自2005年1月1日起开始在社会团体、基金会、民办非营利企业单位和寺院、宫观、清真寺、教堂等范围内实施的《民间非营利组织会计制度》,既充分考虑了民间非营利组织的特性和业务特点,又尽可能借鉴了国际通行的惯例。
In recent years, the rapid development of various types of non-profit non-profit organizations in our country has gradually become an important part of China’s market economy system and has played an important role in social and economic life. With the intensification of accounting reform in our country, non-profit organization accounting has well achieved its convergence with international accounting practices in terms of accounting system, accounting standards, accounting equations and accounting statements. Since January 1, 2005, the “Non-governmental Non-Profit Organizations Accounting System” that has been implemented within social groups, foundations, private non-profit enterprises and monasteries, temples, mosques and churches has given full consideration to the non-governmental non-governmental organizations The characteristics and business characteristics of a for-profit organization draw on internationally accepted practices wherever possible.