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民间非营利组织是指以“不以营利为宗旨和目的、资源提供者向该组织投入资源不取得经济回报、资源提供者不享有该组织的所有权”为特征的社会团体、专业协会、慈善机构、民办非企业单位等。依据民间非营利组织的上述特征,我国《民间非营利组织会计制度》吸纳了企业、事业单位会计制度的主要内容,但同时又有区别。本文对执行《民间非营利组织会计制度》中,会计信息真实性与相关性等几个并存问题产生的冲突进行分析,探讨融合、协调的办法。
Private non-profit organizations refer to social organizations, professional associations and charities that are characterized by “not for profit purposes and purpose, resource providers donate resources to the organization without economic returns, and resource providers do not enjoy the ownership of the organization” , Private non-enterprise units. According to the above characteristics of non-governmental non-profit organizations, China’s “Non-governmental Non-Profit Organization Accounting System” absorbed the main contents of the accounting system of enterprises and institutions, but at the same time there are differences. This article analyzes the conflict arising from the coexistence of several coexisting issues such as the authenticity and relevance of accounting information in the implementation of the “Non-governmental Non-profit Organizations Accounting System”, and explores ways of integration and coordination.