對(duì)于我國非營利組織會(huì)計(jì)基本準(zhǔn)則的探討.pdf

1、首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文對(duì)于我國非營利組織會(huì)計(jì)基本準(zhǔn)則的探討姓名：胡明潔申請學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：劉志翔20080301首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文 《對(duì)于我國非營利組織會(huì)計(jì)基本準(zhǔn)則的探討》II Abstract In the world, as a kind of forms in social organizations, not-for-profit or

2、ganizations(NPO) play a necessary role in development.Domestic governmental and nongovernmental NPO is also very important in the construction of market economy.Currently,although many accounting standards about the gove

3、rnmental and nongovernmental NPO are constituted in our country,it seems to be in confusion rather than in system.Compared with the depth of research in other countries,our research of NPO accounting standard is still no

4、t enough,and not highlighted as that of enterprise accounting standard. Along with the development of our economy, it becomes increasingly important to strengthen the construction of NPO accounting standard. So,it is ver

5、y urgent to have a NPO accounting standard,concentrating on the main points to change the present condition. Just on the basic background,this paper chose the NPO basic accounting standard as a research object and studie

6、d some basic problems，in order to help to set up our NPO accounting standard. However,a accounting standard is not only the one with foresight to be able to apply a period in the future,but also the one with practicabili

7、ty to be able to solve a present problem.According to comparing and analysing related references in China and other countries,the author sets up a new frame of NPO basic accounting standard,based on present NPO accountin

8、g standards and combined with the actual circumstance of our NPO. This paper is based on the full consideration of characteristics and operation purpose of NPO, redefines the objects included in NPO,establish an accounti

9、ng objective paying equal attention to entrusted-responsibility and decision-making ability,through making reference to the related accounting standards in China and other countries and our enterprise accounting standard

10、s,makes sure the modified accrual basis in NPO accounting, points out new views proving the theory of five main factors, studies the details such as the format of the financial reports,and delineates the frame of NPO bas