中美非营利组织会计制度对比研究

• 作 者: 金湘阳
• 机 构: 沈阳师范大学国际商学院,
• 出 处: 商业故事
• 发表日期: 2016年26期
• 关键词: 非营利组织会计 客观总结 民间非营利组织 财务情况说明书 财务报告 财务分析 预算会计 财务资源 受托责任观 世界会计

本文就中美非营利组织的概念、会计准则、会计目标及财务报告等方面进行对比研究,通过对比中美两国非营利组织的会计制度,客观总结两国在会计制度方面的不同之处。希望我国吸收美国优秀实践经验,摒弃存在的缺陷和不足,建立起符合中国国情以及具有本国特色的非营利组织会计制度,跟进我国经济建设的需要,最大限度地满足会计信息使用者的需求。

This article compares the concept, accounting standards, accounting objectives and financial reports of NPOs in China and the United States. By comparing the accounting systems of non-profit organizations in China and the United States, this paper objectively summarizes the differences between the two countries in the accounting system. We hope that our country will absorb the outstanding practical experience of the United States and abandon its existing shortcomings and deficiencies. We will establish a non-profit organization accounting system that is in line with China’s national conditions and its own characteristics, follow up the needs of China’s economic construction and satisfy the needs of users of accounting information to the greatest extent.