民间非营利组织会计核算的特殊性研究 -会计学专业

摘要

随着我国社会经济的发展和公民社会意识的觉醒，民间非营利组织在社会发展中的作用日益凸显，其会计核算问题也逐渐成为学术界和实务界关注的重点。本研究旨在探讨民间非营利组织会计核算的特殊性，深入剖析典型民间非营利组织的会计实践，同时运用比较研究法对比其与企业及政府会计核算体系的差异。民间非营利组织会计核算存在资金来源多元化导致的核算复杂性、资源受托责任履行的独特要求、成本核算难以精确量化等特殊之处。创新点在于构建了适应民间非营利组织特点的会计核算框架，该框架强调以实现组织使命为导向，注重反映资源获取与使用的透明度，并提出一套适用于民间非营利组织的成本分摊方法，为完善我国民间非营利组织会计准则提供了理论依据，有助于提高财务信息质量，增强社会各界对民间非营利组织的信任度，促进其健康可持续发展。

关键词：民间非营利组织会计核算特殊性资源受托责任

Abstract

With the development of China's social economy and the awakening of civil society consciousness, the role of non-governmental non-profit organizations in social development is increasingly prominent, and their accounting problems have gradually become the focus of academic and practical circles. The purpose of this study is to explore the particularity of the accounting of non-governmental non-profit organizations, deeply analyze the accounting practices of typical non-governmental non-profit organizations, and use comparative research to compare their differences with the accounting systems of enterprises and governments. The accounting of non-governmental non-profit organizations has some special features, such as the complexity of accounting caused by the diversification of fund sources, the unique requirements of fulfilling the entrusted responsibility of resources, and the difficulty of accurately quantifying cost accounting. The innovation lies in the construction of an accounting fr amework adapted to the characteristics of non-governmental non-profit organizations, which emphasizes the realization of organizational mission as the orientation, pays attention to reflecting the transparency of resource acquisition and use, and proposes a set of cost allocation methods applicable to non-governmental non-profit organizations, which provides a theoretical basis for improving the accounting standards of China's non-governmental non-profit organizations and helps to improve the quality of financial information. Enhance the trust of all sectors of society in non-governmental non-profit organizations and promote their healthy and sustainable development.

Keyword:Non-Profit Organization Special Characteristics Of Accounting Calculation Resource Trusteeship Responsibility

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2民间非营利组织会计核算基础 2

2.1会计主体特征分析 2

2.2会计目标特殊性 2

2.3会计假设差异探讨 3

3民间非营利组织会计要素核算 3

3.1资产确认与计量特点 3

3.2收入确认原则分析 4

3.3净资产核算特殊性 5