accounting for non-profit organization on the west chinas institutions of accounting inspiration（会计在西方非营利组织会计灵感的中国机构）.docVIP

Accounting for non-profit organization on the West China’s institutions of accounting inspiration [Abstract] West, primarily through non-profit organizations accounting for the comparison of complete accounting of our institutions the way of reform. [Keywords] Non-profit organizations; business unit accounting; convergence Western concept of non-profit organizations from the United States, accounting theory, drawing on over. In accordance with generally accepted U.S. accounting profession, the Financial Accounting Standards Board clearly stated criteria, all three have the following characteristics should be attributed to non-profit organization, and should follow the accounting rules: (1) The financial resources of the supplier to provide a variety of resources not expect to return, do not expect to obtain economic benefits in return. (2) external provision of services or goods of a non-profit or for-profit purposes as equivalent. (3) does not exist to sell, transfer, redemption or liquidation if the remaining financial resources to share a clear interest of the owner. China’s ‘institutions accounting standardsgt;gt; in the business unit accounting is defined as: the actual institution of the economic business objects, records, and supervision of institutions to reflect the budget implementation process and the results of professional accounting, budget accounting is an integral part of accounting concepts and the West compared to non-profit organizations, our institutions can directly reflect the accounting concepts of accounting and budget management, contact management, concise, consistent with the concept and content of lt;lt;Business Accounting Standardsgt;gt; only for state-owned institutions, the private non-enterprise units, social groups, then apply to ‘non-profit organizations, the accounting system.’ First, the West-for-profit organizations often use accrual. To the West more generally accepted U.S. accounting profession Fi