非盈利组织财务管理体系构建初探.doc

非盈利组织财务管理体系构建初探.doc非盈利组织财务管理体系构建初探
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论文关键词:非营利组织运行环境财务会计体系
论文摘要:2002年财政部发布了《民间非营利组织会计制度》(征求意见稿),以规范民间非营利组织的会计活动。这样,连同1998年开始执行的对国有事业单位经济活动进行会计核算的《事业单位会计制度》与《事业单位会计准则》,我国初步完成了有关非营利组织会计规范的建设。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 anizes Accounting system" (to solicit opinion manuscript),must seeks to make a profit by the standard anization's 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 pleted initially related has must sought to make a anizes accountant the standard the construction. How establishes the non- anization financial inventory accounting system? This article mainly discussed and analyzes has must sought to make a profit anization financial inventory accounting's movement environment, the present situation, then carried on parison first with the enterprise, established the non- anization with the enterprise accounting principle and the technology financial inventory accounting the system; pares with the institution, for consummated our country must to seek to make a anization's financial inventory accounting the system to provide some constructive opinion.
Key words: Must seeks to make a profit anization Movement environment Financial inventory accounting system
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管理方式和报账制会计管理模式是与我国计划管理体制相适应的,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、结余留用的管理模式后,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