财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2014年
6期
43-46
,共4页
民间非营利组织%营利性行为%会计制度
民間非營利組織%營利性行為%會計製度
민간비영리조직%영리성행위%회계제도
Private Nonprofit Organization%Profit-Making Activities%Accounting System
我国民间非营利组织的营利性行为不仅客观存在，而且呈增长趋势，但现行《民间非营利组织会计制度》并没有对营利性行为的资金（或基金）运动过程进行会计规范，必须从会计假设、会计原则、会计要素等方面进行理论创新，并增设利润表和利润分配表，以满足政府管理、公众监督和非营利组织治理对会计信息的需求。
我國民間非營利組織的營利性行為不僅客觀存在，而且呈增長趨勢，但現行《民間非營利組織會計製度》併沒有對營利性行為的資金（或基金）運動過程進行會計規範，必鬚從會計假設、會計原則、會計要素等方麵進行理論創新，併增設利潤錶和利潤分配錶，以滿足政府管理、公衆鑑督和非營利組織治理對會計信息的需求。
아국민간비영리조직적영리성행위불부객관존재，이차정증장추세，단현행《민간비영리조직회계제도》병몰유대영리성행위적자금（혹기금）운동과정진행회계규범，필수종회계가설、회계원칙、회계요소등방면진행이론창신，병증설리윤표화리윤분배표，이만족정부관리、공음감독화비영리조직치리대회계신식적수구。
Profit making activities of NPOs in China is not only the objective existence, but also has showed a rising trend, but the current "The Accounting System For Non-government and Non-profit Organization" does not regulate the movement process of the funds (or fund) of the profit behavior. We must carry on the theory innovation from the aspects of accounting assumptions, accounting principles, accounting elements, and add to the profit table and the profit distribution table, in order to meet the needs of accounting information for the government management, the public supervision and the non-profit organization governance.
