【摘要】 财政部颁布的《民间非营利组织会计制度》是我国会计改革进程中取得的又一项重要成果,它填补了我国民间组织财务管理和会计制度方面的空白,对于规范民间非营利组织的会计核算行为,提高其会计信息质量,促进其健康发展,具有非常重要的意义。本文拟将《民间非营利组织会计制度》与《企业会计制度》作一比较。更多还原

【Abstract】 The nongovernment nonprofit organizations accounting system issued by the ministry of finance is another great achievement in the process of accounting reform, which has filled in the gaps in accounting management and accouting system of nongovernment organizations. Tt is significant in that it will specify the axxouting procedure of nongovernment nonprofi organizations,improre its healthy development. The paoeris intended to compare the nongovernment nonprofit organization accounting system and the enterprises axxouting system.更多还原