非营利组织会计与财务管理的研究

题目：非营利组织会计与财务管理的研究

摘要：本研究以非营利组织会计与财务管理为研究对象，首先介绍了研究的背景和目的，以及国内外的研究现状。然后，详细阐述了非营利组织会计与财务管理的基本理论，包括非营利组织的定义和特点，会计目标和财务管理目标。接着，深入探讨了非营利组织会计与财务管理的主要内容，包括会计要素和会计科目，会计报表，财务预算与控制。在此基础上，分析了目前非营利组织会计与财务管理面临的挑战，如财务会计制度不规范，财务信息披露不被重视，财务管理制度不健全和监督力度不足。最后，通过比较国内外非营利组织会计与财务管理的特点，提出了对非营利组织会计与财务管理的建议，包括加强财务会计制度的规范化，提高财务信息披露的重视程度，健全财务管理制度并加大监督力度。

关键词：非营利组织，会计，财务管理

Abstract:This study takes the accounting and financial management of non-profit organization as the research ob ject, firstly introduces the background and purpose of the research, as well as the research status at home and abroad. Then, it elaborates the basic theory of NPO accounting and financial management, including the definition and characteristics of NPO, accounting ob jectives and financial management ob jectives. Then, it deeply discusses the main contents of accounting and financial management of NPO, including accounting elements and accounting subjects, accounting statements, financial budget and control. On the basis of this, the paper analyzes the challenges faced by NPO accounting and financial management, such as the financial accounting system is not standardized, the financial information disclosure is not paid attention to, the financial management system is not perfect and the supervision is insufficient. Finally, by comparing the characteristics of accounting and financial management of non-profit organizations at home and abroad, this paper puts forward some suggestions on accounting and financial management of non-profit organizations, including strengthening the standardization of financial accounting system, increasing the importance of financial information disclosure, improving financial management system and strengthening supervision.

Key words：Non-profit Organization, Accounting, Financial Management

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