Non-profit organization accounting is used for recognition, measurement, recording and reporting of various kinds of nonprofit organization financial revenue and expenditure activities and an accounting branch of fiduciary duty fulfillment situation. Got a rapid development in recent years, Chinese non-profit organizations, in the social and economic life is playing an increasingly important role. But at the same time, in order to promote the healthy development of Chinese non-profit organizations, the non-profit organizations to strengthen management, solve the problem of non-profit organizations exist in the process of application, has become very necessary and urgent. In this paper, aiming at the existing problem of non-profit organization accounting in our country at present. The necessity of the research on the non-profit organization accounting problems in this paper, problems of non-profit organization accounting research to develop nonprofit organization itself, is conducive to the formation of the external supervision mechanism, but also to non-profit organization accounting in our country and international nonprofit organization accounting standards. Then expounds the problems existing in the process of Chinese non-profit organization accounting development, these problems embodied in: nonprofit organization accounting regulations system is not perfect, nonprofit organization accounting elements confirmation problems, internal control and external supervision, the defect of non-profit organization accounting information disclosure. This paper proposes the corresponding perfect measures, specific as follows: from the transverse and longitudinal on nonprofit organization accounting regulations system is perfect, for non-profit organization accounting elements confirmation contingent liabilities and has not yet been maturing debt, to strengthen the internal control and external of non-profit organization accounting regulation, the last of the non-profit organization accounting information disclosure system to improve, improve the quality of notes to financial statements disclosure, improve the transparency of information disclosure.
Non profit organization accounting is used to confirm, measurement, record and report all kinds of non - an accounting branch profit organization financial revenue and expenditureactivity and fiduciary duties of the. In recent years, the rapid development of non profit organizations in China, playing an increasingly important role in social and economic life.But at the same time, in order to promote the healthy development of China's non-profit organizations, non-profit organizations to strengthen the standardized management, exists to solve process problems in application of nonprofit organization, has become verynecessary and urgent. According to the profit organization accounting non presentproblems to study. The necessity of research on accounting of nonprofit organizations inour country are expounded, favorable to the non-profit organization's development ofresearch on accounting of nonprofit organization, is conducive to the formation of the external supervision mechanism, but also conducive to profit organization accounting and international non-profit organization accounting standards of China's non. Then it elaborates the developing process exists the problem of non profit organization accountingof our country, concrete manifestation of these problems: the non-profit accounting statutes system is not perfect, the problems of non-profit organization accountingelements, internal control and external supervision, non-profit organization accountinginformation disclosure defects. This paper puts forward the corresponding measures of improvement, as follows: from the horizontal and vertical on the perfection of the non-profit organization accounting laws and regulations system, the elements of non profit organization accounting perfect contingent liabilities and not the maturity of the debtconfirmation, strengthening of non-profit organization accounting internal control and external regulation, at the end of the non profit organization accounting information disclosure system to improve, improve the financial statements disclosure quality, enhance the transparency of information disclosure.
Nonprofit accounting is used for recognition, measurement, recording and reporting of all kinds of financial revenue and expenditure activities of non-profit organizations and their fiduciary duties for an accounting compliance branch. In recent years, the non-profit organization has been developing fast in China, is playing an increasingly important role in the economic life of society. But at the same time, in order to promote the healthy development of Chinese non-profit organizations, nonprofit organizations to strengthen standardized management, problems existing in the process of application of solutions for non-for-profit organizations, already is very necessary and urgent. In this paper, the non-profit organization accounting problems in the present study. On the non-profit organization accounting problems need to be described, presented to the non-profit organization accounting problems in favour of the non profit organization its own development, conducive to the formation of an external monitoring mechanism, but also conducive to the non-profit organization accounting with the international non-profit organization accounting standards. Then the non-profit organization accounting problems in the development process, these issues reflected in concerns such as: nonprofit accounting regulation system is not perfect, nonprofit accounting elements confirm issues, external supervision and internal control problems, deficiencies in the accounting information disclosure of non-profit organizations. This made corresponding of perfect measures, specific following: from horizontal Shang and longitudinal Shang on non-profit organization accounting of regulations system for perfect, for non-profit organization accounting of elements confirmed perfect or has liabilities and yet due of debt confirmed, strengthened on non-profit organization accounting of internal control and external regulatory, last on non-profit organization accounting of information disclosure system for perfect, improve financial report note disclosure quality, improve information disclosure of transparency.
The non-profit organization accounting is for confirmation, metrology, recording and reporting various types of non an accounting Division for profit organizations the financial revenue and expenditure activities and the fiduciary responsibility. In recent years the, the the rapid development of the non for profit organizations in our country, play a more and more important role in in the social economy life. But at the same time the, in order to promote the health the development of non profit organizations in our country, to non-profit organization to strengthen the standardize the management, exists to solve process problems in application of nonprofit organization, has become very necessary and urgent. According to the profit organization accounting non present problems to study. The necessity of research on accounting of nonprofit organizations in our country are expounded, favorable to the non-profit organization's development of research on accounting of nonprofit organization, is conducive to the formation of the external supervision mechanism, but also conducive to profit organization accounting and international non-profit organization accounting standards of China's non. Then it elaborates the developing process exists the problem of non profit organization accounting of our country, concrete manifestation of these problems: the non-profit accounting statutes system is not perfect, the problems of non-profit organization accounting elements, internal control and external supervision, non-profit organization accounting information disclosure defects. This paper puts forward the corresponding measures of improvement, as follows: from the horizontal and vertical on the perfection of the non-profit organization accounting laws and regulations system, the elements of non profit organization accounting perfect contingent liabilities and not the maturity of the debt confirmation, strengthening of non-profit organization accounting internal control and external regulation, at the end of the non profit organization accounting information disclosure system to improve, improve the financial statements disclosure quality, enhance the transparency of information disclosure.望采纳。。。
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