毕业论文-非营利组织会计信息披露问题研究汇.docVIP

非营利组织会计信息披露问题研究 摘　要 随着我国公益事业的发展，非营利组织大量兴起，已成为人们生活休戚相关的一支社会力量。理论和实践中存在的问题不但和其目前的蓬勃兴起之势不相称，也不利于非营利组织未来的发展。与营利组织相比，非营利组织的会计报告问题显得尤为重要，当前我国非营利组织的会计信息披露比较繁杂不同类型的组织会计核算的依据不同，核算基础不同，信息披露的基础也不同，这就导致其所披露的会计信息不具有可比性。非营利组织会计信息披露的现状非营利组织会计信息披露的制约因素非营利组织会计信息披露The Research on the Issues of Disclosure of Accounting Information?of Non-profit Organizations ABSTRACT With the development of public welfare in our country, non-profit organizations emerge with a large number. They have become a social force which is closely related to people live. Not only from the theoretical and practical aspects, the problems, which lie in the organizations, are not commensurate to the burgeoning trend, it is also not beneficial to the development of the organizations. Comparison with profit organizations, the issue of accounting reports is more important. Because the issues of disclosure of accounting information of non-profit organizations are more complicate, the basis of different types of accounting is different. The basis of accounting is different which leads to the disclosed accounting information is not comparability.The paper firstly regarded the basic theories of non-profit organizations as a starting point to illustrate the definition and classifications of them, and their operating environment and their difficulties. Then, from the aspects of accounting information requirements, and the meaning and contents of the accountants’ objects of non-profit organization, in order to analysis accountants’ information requirements who work for them. Next, the paper states the current situation and the constraining elements of disclosure of accounting information of non-profit organizations in our country. Lastly, it proposes some suggestions for the system of disclosure of accounting information of non-profit organizations. KEY WORDS: non-profit organizations, accounting information requirements, accounting objects, information disclosure 目　录 前　言 1 第1章 非营利组织的概述 2 1.1 非营利组织的概念和分类 2 1.2 非营利组织运营环