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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.M
2、anyexpertspredicted:inthefuture,non-profitorganizationscalewillcontinuetoincrease,thepositionwillcontinuetoincrease,manyassumedbythegovernmentinthepastobligationsbythenon-profitorganization(thetopicalsocoversthegovernmentandinstitutions)toreplace.Infa
3、ct,thescientificmanagementofnon-profitorganizationshasbecomethefastestgrowingareaintheworldtoday.Becauseourcountryisnotanacademicandpracticalcircleswereincludedinthemanagementofaccountingorganization,theacademicandpracticalfieldofcommunicationopportun
4、itiesarefew,hasnotyetestablishedaccountingorganizationmanagementofnonprofitorganization,lackofnonprofitmanagementaccountingworks,itistocarryoutthemanagementofnonprofitorganizationaccountingworkhasbroughtgreatdifficulties.Duetothepoliticalenvironment,t
5、heculturalenvironment,thelegalenvironment,theinternalenvironmentofnon-profitorganizationsandtheinfluenceofthedisciplinesystem,theapplicationofnon-profitorganizationaccountinginourcountryisveryunsatisfactory.Aimingattheaboveproblems,ourresearchgroupuse
6、dmethodofcombinationoftheoryandpractice,andcombiningwiththemanagementaccountinginourcountrynonprofitorganizationintheapplication,andputforwardsomesuggestionstoimprovethestatusandroleofmanagementaccountinginChina'snonprofitorganization,inordertoattract
7、.Two,researchcontentThefirsttothefourpartfirstlyexplainstheconceptof"non-profitorganization",pointedoutthattherearethreemaincriteria:themoneysupplyofamoney,donotwanttowithdraworprofitaccordingtotheproportion;thebusinessoperationisnottomakemoney;thesal
8、e,transfer,redemptionorbankruptcyliquidation,doesnotexistcanshareaaremainingdollarcleartherightsandinterestsoftheowners.Atpresent,theconceptof"non-profitorganizationaccounting"hasnotbeenexplicitlyputforward,buttheconceptof"budgetaccounting"isu
