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In the " general budget accounting system", " administrative units accounting system ", " Enterprise Accounting System ", " non-profit organizations accounting system " clearly states that the government and nonprofit accounting elements include assets, liabilities, net assets , revenues, costs and expenses which several elements . Compared with the corporate accounting gains and losses on the lack of these two elements . Although the presence in the accounting system " balance " the accounts, but did not use it as accounting elements . In the assessment of management authorities and non-profit organizations in the performance , profits and losses must exist .

( B ) non-profit organization based accounting issues

在民间非营利组织会计制度中规定“会计核算应当以权责放生制为基础”，这就要求非营利组织会计核算只能采用单一的权责发生制，但我国非营利组织在实际的业务核算中，对于某些业务还是采用收付实现制进行确认。

In the " non-profit organizations accounting system" provides that " release accrual accounting system should be based" , which requires non-profit organizations can use a single accounting accrual , but our non-profit organizations in the actual business accounting , for some businesses still use cash basis to confirm. The business using the cash basis accounting procedures can be processed relatively simple , and can accurately reflect the implementation of the budget unit . However, non-profit organizations in the use of the accrual basis of accounting , while also using the cash basis of a violation of the non-profit organizations can use a single accounting accrual this requirement.

( C ) non-profit organization accounting model problem

我国非营利组织采用的是预算会计模式即单一会计模式。在我国非营利组织中各种基金只是会计主体的内容，不作为单独的一个会计主体。这一会计模式能够方便对非营利组织会计的资金进行统一的核算与管理，使得核算体系和报告体系简单明了，但是它易加重非营利组织之间争资金却不注重资金效益的情况发生，而且导致财务资源不能发挥真正的使用效率。

Our nonprofit budget accounting model used is that a single accounting model . Various non-profit organizations in our fund accounting entity only content , not as a separate accounting entity one . The accounting model for non-profit organizations to facilitate the accounting of funds for unified accounting and management , making the accounting system and reporting system is simple and clear, but it is easy to increase competition among nonprofits for money funds do not pay attention to the situation occurred, and result in financial resources can not play a real efficiency.

( D ) non-profit organization accounting content issues

( 1 ) the division of assets . Assets, including non-profit organizations in current assets , donated assets , long-term investments , fixed assets, intangible assets and other assets. Net assets restricted by donors into existence unrestricted net assets , temporarily restricted net assets and permanently restricted net assets of the three. As the " net assets = assets - liabilities ", so the classification of assets should also be in accordance with the presence or absence of donor restrictions into unrestricted assets , temporarily restricted net assets and permanently restricted net assets.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。