【毕业论文】关于非盈利会计.docVIP

西安培华学院本科毕业论文（设计） 论我国非营利组织会计信息的披露及建议 PAGE PAGE I 摘 要 非营利组织的宗旨不是积累或创造财富,而是实现社会公益或成员互益。非营利组织既不拥有企业的商业秘密,也不涉及国家的安全机密,理论上完全可以充分地披露会计信息,通过各种渠道向公众宣传其使命、基本道德标准及操作规程。本文对非营利组织会计信息的需求与供给问题进行了详细分析,指出非营利组织当前所披露的信息还无法满足信息使用者的需求,并对如何契合非营利组织会计信息的需求与供给提出了思路。 关键词：非营利组织;会计信息;信息披露;需求;供给;均衡 Abstract The purpose is not the accumulation of non-profit organizations or the creation of wealth, but to achieve social welfare or members of mutual benefit. Non-profit organization owned enterprises is neither a commercial secret, does not involve national security secrets, in theory, can adequately disclosed accounting information to the public through various channels to promote its mission, the basic ethical standards and operating procedures. This non-profit organization of accounting information on demand and supply issues detailed analysis of the current non-profit organizations that the information disclosed can not meet the information needs of the users, and how to fit the needs of nonprofit organizations and supply of accounting information presented ideas. Keywords: Non-Profit Organization;Accounting Information; Information Disclosure; Demand; supply; Balance 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc107700025 摘 要 PAGEREF _Toc107700025 \h I HYPERLINK \l _Toc107700026 Abstract PAGEREF _Toc107700026 \h II HYPERLINK \l _Toc107700027 1 前 言 PAGEREF _Toc107700027 \h 1 HYPERLINK \l _Toc107700028 2 非盈利组织的概念 PAGEREF _Toc107700028 \h 2 HYPERLINK \l _Toc107700029 3 我国非营利组织会计信息披露的现状 PAGEREF _Toc107700029 \h 3 HYPERLINK \l _Toc107700030 4 非营利组织会计信息需求分析 PAGEREF _Toc107700030 \h 5 HYPERLINK \l _Toc107700031 4.1 基于公益产权的非营利组织会计信息使用者 PAGEREF _Toc107700031 \h 5 HYPERLINK \l _Toc107700032 4.2 非营利组织的会计目标 PAGEREF _Toc107700032 \h 6 HYPERLINK \l _Toc107700033 4.3 非营利组织会计信息使用者信息需求 PAGEREF _Toc107700033 \h 7 HYPERLINK \l _Toc107700034 4.3.1 非营利组织会计信息使用者的一般需求 PAGEREF _Toc107700034 \h 7 HYPERLINK \l _