【作者】 魏敏；

【导师】 田中禾；

【作者基本信息】 兰州大学 ， 会计学， 2008， 硕士

【摘要】 民间非营利组织是一种活跃在社会领域的组织形态,在社会经济发展中发挥着非常不可或缺的作用。改革开放至今,随着我国经济的发展,各类民间非营利组织的数量和规模也有了显著的增长。为了加强对民间非营利组织的监督管理,财政部于2004年8月正式发布了《民间非营利组织会计制度》,并自2005年1月1日起施行。在此背景下,本文研究了美国民间非营利组织的会计准则体系,并与我国现行的会计制度加以比较,分析其异同,借鉴其有效、合理的成分,并进一步提出改进我国民间非营利组织会计准则体系的初步构想。全文共分三部分:第一部分,从中美民间非营利组织的界定入手,研究两国在概念界定上的区别与联系,并对照总结了两国民间非营利组织会计规范体系的发展历程和现状,并进一步分析其异同;第二部分,这一部分是文章的主体,主要从会计目标、核算基础、基本假设、基本原则、会计要素及其确认和财务会计报告等方面进行比较,借鉴美国的合理之处,提出我国民间非营利组织应增加宏观调控会计假设、重新划分部分会计原则的归属、增加“结余”会计要素等建议;第三部分,基于以上的研究结果,提出构建我国民间非营利组织会计准则体系的设想。更多还原

【Abstract】 As a form of society organization, non-profit organizations have played an important role in the development of social economy throughout the world. On account of the highly development in nongovernmental nonprofit organization field, it is necessity and urgency to set accounting standards for these organizations in order to improve their financial reporting quality as well as their governance in China. The nongovernmental nonprofit organization accounting system issued by the ministry of finance is great achievement in the process of accounting reform, which has filled in the gas in accounting management and accounting system of nongovernmental organization.In this background, this paper studies American’s nongovernmental nonprofit organization accounting standards system comparing with that of ours, and analyses the difference between them. Based on its effective experience, this paper proposes preliminary perspectives in improving our accounting standards system.The whole paper consists of three parts: the first part compares the confines of nongovernmental nonprofit organization and summarizes the two countries’ current conditions of accounting standards systems from their development in order to explain their similarities and differences; the second part is the main body of content comparison of two countries’ nongovernmental nonprofit organizations accounting standards system. Based on the effectiveness of American experience, this part puts forward of the idea of macroscopically management assumption and conceives adding the balance to the accounting elements and so on; the third part. Based on the former conclusion, put forth the suggestion to our nongovernmental nonprofit organizations accounting standards system更多还原