文档介绍：非营利组织会计信息披露问题研究
摘要
随着我国公益事业的发展,非营利组织大量兴起,已成为人们生活休戚相关的一支社会力量。理论和实践中存在的问题不但和其目前的蓬勃兴起之势不相称,也不利于非营利组织未来的发展。与营利组织相比,非营利组织的会计报告问题显得尤为重要,当前我国非营利组织的会计信息披露比较繁杂,不同类型的组织会计核算的依据不同,核算基础不同,信息披露的基础也不同,这就导致其所披露的会计信息不具有可比性。本文首先以阐述非营利组织的基本理论为出发点来说明非营利组织的概念及分类,它所在的运营环境和存在的困难;然后从非营利组织会计信息需求和非营利组织会计目标的含义、内容两个方面对非营利组织会计信息需求进行分析;接着阐述我国非营利组织会计信息披露的现状和非营利组织会计信息披露的制约因素;最后论述完善非营利组织会计信息披露制度的建议。
关键词:非营利组织,信息需求,会计目标,信息披露
THE RESEARCH ON THE ISSUES OF DISCLOSURE OF ACCOUNTING INFORMATION OF NON-ANIZATIONS
ABSTRACT
With the development of public welfare in our country, non-anizations emerge with a large number. They have e a social force which is closely related to people live. Not only from the theoretical and practical aspects, the problems, which lie in anizations, are mensurate to the burgeoning trend, it is also not beneficial to the development of anizations. Comparison with anizations, the issue of accounting reports is more important. Because the issues of disclosure of accounting information of non-anizations are plicate, the basis of different types of accounting is different. The basis of accounting is different which leads to the disclosed accounting information is paper firstly regarded the basic theories of non-anizations as a starting point to illustrate the definition and classifications of them, and their operating environment and their difficulties. Then, from the aspects of accounting information requirements, and the meaning and contents of the accountants’ objects of non-anization, in order to analysis accountants’ information requirements who work for them. Next, the paper states the current situation and the constraining elements of disclosure of accounting information of non-anizations in our country. Lastly, it proposes some suggestions for the system of disclosure of accounting information of non-anizations.
KEY WORDS: non-anizations, accounting information requirements, accounting objects, information disclosure
目录
前言 1
第1章非营利组织的概述 2
非营利组