资源描述：
《财会专业-非营利NPO组织的会计核算外文文献翻译》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、外文文献文献出处：SamuelA.Theresearchofnon-profitorganizationaccounting[J]・HandbooksofManagementAccountingResearch,2017,8(7):69-79.原文Theresearchofnon-profitorganizationaccountingSamuelAmyAbstractNon-profitorganizationaccountingisusedforrecognition,measurement,recordingandr
2、eportingfinancialstatusandakindoffiduciaryresponsibilityaccounting,isoneofthetwobranchesofaccounting・Ithastheobvioussimilaritiesofandenterpriseaccounting,buttherearedifferentwaysofobjectivesandperformanceappraisal.Firstofall,clearaccountingtargetistheimportantprem
3、iseofthestudyofnon-profitorganizationaccounting,mainlyincludes:determinetheinformationusers,cleartheinformationtheyneed,todeterminetheinformationcontainedinthefinancialreport.Whatinformationandfinancialreportcanprovide・Withthedevelopmentofthesociety,theprogressoft
4、heeconomicsystemandthetransformationofgovernment,non-profitorganizationhasdevelopedrapidly,hasbecomeaimportantpartinmanyareas,atthesametime,withdevelopmentandexpansionofprivatenon-profitorganizations,makeittomarketstepbystep.Atpresent,thecurrentnon-profitorganizat
5、ionmanagementsystemcannotmeettherequirementsofthedevelopmentofthesociety,thereformisurgent,themaindirectionisstillthedevelopmentdirectionofmercerization,thegovernmentofthemacroeconomicregulationandcontrolisgivenpriorityto,graduallyformedthepatternofthebigsocietyan
6、dsmallgovernment,therefore,toperfecttherelevantlawsandregulations,formulatescientificpolicy,topromotethehealthofthenon-profitorganization,thecomprehensivedevelopment.Fornonprofitorganizations,shouldstrengthenthemanagementability,improvethequalityoftheprofessionals
7、taff,strengthentheprofessionalskillsofdesignersandthelegalconsciousness,improvethenon-profitorganization^credibility,andincreasetheiroperationalefficiency・Keywords:Non-profitorganizations,Accounting,Thegoal,Theproblem1IntroductionNonprofitorganizationreferstothese
8、tupforpublicwelfareundertakings,notfor-profitorganizations,itisdevelopedafterthesecondworldwar,thewarbroughthugelossesandthepossibilityofwaragain,makesp
