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For-profit organization of the broad and narrow sense. Generalized non-profit organization , including government organizations ; narrow profit organization refers to material goods and the country does not have administrative functions , mainly in the form of spiritual products and a variety of services to the public service, product, not -for-profit each class organization . But also from the theoretical source of funding for non-profit organizations have been classified in accordance with , will be divided into public and private nonprofit organizations nonprofits . Including non-profit organizations in our scientific and cultural institutions, public institutions, welfare institutions , as well as social organizations , foundations , temples, mosques, churches and so on.

2 , the characteristics of nonprofit accounting

Main characteristics of nonprofit accounting summarized as the following three aspects:

( 1 ) Not -for-profit , pay more attention to social benefits. Namely the provision of public goods and services primarily to achieve social mission.

( 2 ) in government funding and donations income based, both operating income . That is the government's main source of funding grants , donors, donations, membership dues , while operating income was mainly organized in order to not damage the public image down as a precondition to maintain the organization's own sustainable development.

( 3 ) ownership of the special , there is no equity . That resource providers do not want to commit resources to the organization to achieve economic returns , while not entitled to ownership of the organization .

3 , non-profit organization accounting objectives

Nonprofit accounting objectives can be summarized as the following six points :

( 1 ) reflect the social information users flats asset size, composition , mobility, liabilities, size, composition , solvency , net assets of the size, composition and movements of information, used to evaluate the financial position.

( 2 ) to provide users of accounting information unit revenues , expenses and expenditure gap formation , the amount of information to evaluate the balance of payments situation and the efficiency of operational activities .

( 3 ) to provide users of accounting information and institutions cash inflow, outflow and its changes of information to estimate the net cash flow prospects and ability to operate continuously .

( 4 ) to funders and investors net assets and their changes , in order to help them make a decision whether to continue making contributions or donations to the net asset preservation and evaluation of the situation , continuous service capabilities and operational responsibility for fulfillment .

( 5 ) providing unit budget and planning , business activity type, size and development of the information to facilitate evaluation of accounting information by the achievements and activities for social , economic decision 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。