英语论文网

Since the 1970s , non-profit organizations on a global scale has been an unprecedented development, to become a global era of international governance increasingly important force. In China With the deepening of economic reform , nonprofits increasingly showing an irreplaceable role in meeting social needs and the establishment of public spirit has played a huge role. However, due to our non-profit organization Accounting reform started late, has just been implemented accounting system is also just for non-profit organizations , and non-profit organization is currently no specific accounting standards, has not yet formed a more standardized accounting regulations nonprofits system , coupled with academic nonprofit accounting theory research is not enough attention, so that the whole study is not very deep . Which makes the existence of nonprofit accounting is not uniform, is not standardized . In the United States and other developed countries , accounting nonprofit organizations started early, more perfect system , has formed a relatively standardized accounting regulations.

( B ) the purpose and significance of research

本课题以非营利组织会计制度为基础，借鉴企业会计准则成果，着重分析非营利组织会计核算中存在的问题，以及导致问题存在的各种因素，探讨解决问题的对策，从而不断完善我国非营利组织会计体制。

The topics to non-profit organizations accounting system based on learning outcomes Accounting Standards , Accounting nonprofit organization focused on analyzing the problems , as well as the presence of various factors that cause problems , explore solutions to this problem , so as to continuously improve our profit organizations accounting system .

本课题的研究，有助于改革我国非营利组织原有的预算管理制度，健全非营利组织会计制度，建立非营利组织会计法规体系，建立有中国特色的政府会计及非营利组织会计。从指导具体实践来看，这一课题的研究具有以下意义：

The research projects will help reform our nonprofit original budget management system , improve the non-profit organization accounting system , the establishment of non-profit organizations accounting regulation system with Chinese characteristics and established a government accounting and non-profit organizations accounting . Specific guidance from the practical point of view , this research projects have the following meanings :

1 specific kind of assets account settings , helping to ensure the effective use of financial resources and financial management of open, fair , transparent, and the use of funds for the implementation of effective monitoring.

2 to correct the accrual basis of accounting help to improve the prevention of financial risks , help make arrangements for a reasonable budget , is also conducive to performance evaluation .

3 using the compound accounting model is beneficial for the management of financial resources , to maximize the control of misappropriation of funds .

4 is conducive to objective evaluation of the real non-profit organization 's financial accountability , to achieve its accounting objectives , more full play the functions of non-profit organizations .

5 is conducive to strengthening nonprofit organizations with foreign exchange and foreign non-profit organizations enhance com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。