非盈利组织财务经管体系构建探讨.docVIP

封 面 作者：ZHANGJIAN 仅供个人学习，勿做商业用途 非盈利组织财务经管体系构建探讨 今年2005年，离2002年已经过去了3年，但我们到底最终要建立怎样的非营利组织财务会计体系?怎样去建立非盈利组织的财务会计体系？本文主要讨论和分析了非营利组织财务会计的运行环境、现状，然后先与企业进行比较，用企业会计原理和技术建立非盈利组织的财务会计体系；再与事业单位比较，为完善我国非营利组织的财务会计体系提供了一些建设性的意见。 Abstract:In 2002 Ministry of Finance had issued Folk Must Seeks to make a profit Organizes Accounting system ，seeks to make a profit by the standard folk organizations accountants to move. Thus, started together with 1998 to carry out carries on the accounting to the state-owned institution economic activity Institution Accounting system and Institution Accountants Criterion, our country completed initially related has must sought to make a profit organizes accountant the standard the construction. How establishes the non- profit organization financial inventory accounting system? This article mainly discussed and analyzes has must sought to make a profit the organization financial inventory accountings movement environment, the present situation, then carried on the comparison first with the enterprise, established the non- profit organization with the enterprise accounting principle and the technology financial inventory accounting the system。 Again compares with the institution, for consummated our country must to seek to make a profit organizations financial inventory accounting the system to provide some constructive opinion.文档来源网络及个人整理,勿用作商业用途 Key words: Must seeks to make a profit the organization Movement environment Financial inventory accounting system文档来源网络及个人整理,勿用作商业用途 　　前 言 　　把会计分为企业会计和政府及非盈利组织会计两大体系，是现代会计的一大特征。但长期以来我国一直把政府及非盈利组织称为预算单位，并按其职能不同分为财政总预算会计、行政单位会计和事业单位会计。其中，财政总预算会计和行政单位会计可称为政府会计，事业单位会计按其内容和性质可称为国有非盈利组织会计。我国采用的这种财政供给型经管方式和报账制会计经管模式是与我国计划经管体制相适应的，对过去几十年我国经济建设和各项事业的发展起到了重要的保障和促进作用。原有意义上的国有非盈利组织会计与政府会计都是对国拨经费的收入和支出进行核算和报告，因而具有相似性，但与企业会计却有明显的差别。然而随着我国经济和财政改革的不断深入和完善，对事业单位采用核定收支、定额（或者定向）补助、超支不补、结余留用的经管模式后，绝大部分国有非盈利单位一改过去纯国拨经费收支的局面，收支工程和内容呈多元化势态，并强调成本核算，从只注重现金收付走上了现金收付与资金使用效率并