非营利组织管理会计的基本问题研究（Research on the basic problems of NPO management accounting）.docVIP

非营利组织管理会计的基本问题研究（Research on the basic problems of NPO management accounting） Research on the basic problems of NPO management accounting I. research background In recent years, the rapid growth of non-profit organizations has become a social force that has a close bearing on peoples lives. Many experts predicted: in the future, non-profit organization scale will continue to increase, the position will continue to increase, many assumed by the government in the past obligations by the non-profit organization (the topic also covers the government and institutions) to replace. In fact, the scientific management of non-profit organizations has become the fastest growing area in the world today. Because our country is not an academic and practical circles were included in the management of accounting organization, the academic and practical field of communication opportunities are few, has not yet established accounting organization management of non profit organization, lack of non profit management accounting works, it is to carry out the management of non profit organization accounting work has brought great difficulties. Due to the political environment, the cultural environment, the legal environment, the internal environment of non-profit organizations and the influence of the discipline system, the application of non-profit organization accounting in our country is very unsatisfactory. Aiming at the above problems, our research group used method of combination of theory and practice, and combining with the management accounting in our country non profit organization in the application, and put forward some suggestions to improve the status and role of management accounting in Chinas non profit organization, in order to attract. Two, research content The first to the four part firstly explains the concept of non-profit organization, pointed out that there are three main criteria: the money supply of a money, do not want to withdraw or profit according to the propo