非盈利组织是指不直接创造物质财富的非物质生产部门，包括行政、事业等单位。非盈利组织会计包括财政总预算会计、行政单位会计和事业单位会计。在我国会计理论研究领域，对企业会计理论的研究比较活跃，而对非盈利组织的会计理论研究则比较落后。这种状况对行政事业单位的业 Non-profit organizations refer to non-material production departments that do not directly create material wealth, including administrative and business units. Non-profit organization accounting includes total budget accounting, administrative unit accounting and public institution accounting. In the field of accounting theory research in our country, the research on the accounting theory of enterprises is relatively active, while the research on the accounting theory of non-profit organizations is relatively backward. This situation of the administrative institutions of the industry