Studies On The NPO Accounting Standards System Construction Of China

As an active form in the social area, nonprofit organization plays an indispensable role in China's social and economic development. China's institutions and nongovernmental nonprofit organizations play an increasingly important part in the economic development, but the non-profit organization accounting has not been attached enough attention. Compared with enterprise accounting theory, the research on non-profit organization accounting started fairly late and the research on the corresponding non-profit organization accounting standards is relatively backward. So, it's increasingly important to strengthen the supervision and management of nonprofit organization. In order to change this status, there is a pressing need to build a non-profit organization accounting standard system which is in line with both domestic and international situations.Therefore, this paper chooses the non-profit organization accounting standards as the research object. First, this paper sorts all China's organization forms into two ranges: nonprofit organizations and profit organizations, and removes government organization from the profit-oriented organizations. The rest is the research object:nonprofit organizations. Then, this paper roughs out some ideas for China's non-profit organization accounting standards framework. And then this paper studies into the goal, the hypothesis, and the principles of non-profit organization accounting standards, as well as the identification, the measurement, and the reporting of non-profit organization accounting elements.By comparison, the author defines the scope of non-profit organization accounting in China, including institutions and nongovernmental non-profit organizations. As for the basic standards of non-profit organization accounting, this paper first proposes the hypothesis of increasing the national macroeconomic control based on the hypothesis of accounting subject, sustainable management, accounting duration, and money calculating. And then by comparison with home and foreign relevant principles, this paper puts forward 13 principles of China's non-profit organization accounting. Apart from asset, debt, income and cost, this paper adds balance to non-profit organization accounting elements. At last, this paper puts forward some ways to improving and perfecting non-profit organization accounting reports.