【摘要】 基金会计模式以基金会计和报告为主体,体现了专款专用的原则,有利于加强政府及非营利组织对财务资源的管理和有效履行受托责任。本文在论述美国基金会计模式特点和意义的基础上,提出了我国引入基金会计价值的观点。更多还原

【Abstract】 Fund accounting model is based on the fund as accounting and reporting entity and symbolizes the principle of the funds for specific purposes. It is beneficial to strenghten the management of financial resources and the stewardship of government and non-profit organization. On the basis of the characteristics and its implication of American fund accounting model, the thesis shows the significance of using fund accounting in China.更多还原