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《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）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、非营利组织管理会计的基本问题研究（ResearchonthebasicproblemsofNPOmanagementaccounting）ResearchonthebasicproblemsofNPOmanagementaccountingI.researchbackgroundInrecentyears,therapidgrowthofnon-profitorganizationshasbecomeasocialforcethathasaclosebearingonpeople'slives.Manyexpertspredicted:inthefu
2、ture,non-profitorganizationscalewillcontinuetoincrease,thepositionwillcontinuetoincrease,manyassumedbythegovernmentinthepastobligationsbythenon-profitorganization(thetopicalsocoversthegovernmentandinstitutions)toreplace.Infact,thescientificmanagementofnon-profitorganizationshas
3、becomethefastestgrowingareaintheworldtoday.Becauseourcountryisnotanacademicandpracticalcircleswereincludedinthemanagementofaccountingorganization,theacademicandpracticalfieldofcommunicationopportunitiesarefew,hasnotyetestablishedaccountingorganizationmanagementofnonprofitorgani
4、zation,lackofnonprofitmanagementaccountingworks,itistocarryoutthemanagementofnonprofitorganizationaccountingworkhasbroughtgreatdifficulties.Duetothepoliticalenvironment,theculturalenvironment,thelegalenvironment,theinternalenvironmentofnon-profitorganizationsandtheinfluenceofth
5、edisciplinesystem,theapplicationofnon-profitorganizationaccountinginourcountryisveryunsatisfactory.Aimingattheaboveproblems,ourresearchgroupusedmethodofcombinationoftheoryandpractice,andcombiningwiththemanagementaccountinginourcountrynonprofitorganizationintheapplication,andput
6、forwardsomesuggestionstoimprovethestatusandroleofmanagementaccountinginChina'snonprofitorganization,inordertoattract.Two,researchcontentThefirsttothefourpartfirstlyexplainstheconceptof"non-profitorganization",pointedoutthattherearethreemaincriteria:themoneysupplyofamoney,donotw
7、anttowithdraworprofitaccordingtotheproportion;thebusinessoperationisnottomakemoney;thesale,transfer,redemptionorbankruptcyliquidation,doesnotexistcanshareaaremainingdollarcleartherightsandinterestsoftheowners.Atpresent,theconceptof"non-profitorganizationaccounting"hasnotbeenexp
8、licitlyputforward,buttheconceptof"budgetaccounting"isu
