The Research On Several Non-profit Accounting Theories

With the incessant development of socialist marketable economy and gradually spread of international communion, the development of Chinese non-profit organization is confronted with huge opportunity. The development of non-profit organization not only requires more canonical accounting operation and administration, but also offers new accounting academic problems to study. This thesis studies the accounting theory of non-profit organization, with the purpose of contributing to the development of Chinese non-profit accounting.Firstly, the thesis defines the non-profit organization after summarizing and analyzing the scholastic opinions, and demarcates the delimitation of the non-profit organization. Secondly, based on the introducing and learning of foreign advanced non-profit accounting, thesis discusses several important academic problems, such as accounting assumptions and accounting principles, recognition and measure of accounting elements. Then, nearly relating to the situation of China and the developing course of budgetary accounting, on the base of analyzing the current accounting statutes, accounting principles and the latest industrial accounting principles, the thesis studies how to perfect Chinese non-profit accounting statutes. At last, the thesis gives a few advices on constructing non-profit accounting statutes system of China.The sparking points of this thesis are as followings: firstly, relating to the situation of China and the f particularity of non-profit organization, it puts forward of the idea of macroscopically management assumption, which enriches the content of non-profit accounting assumptions; secondly, it conceives adding the balance to the non-profit accounting elements, which perfects the content of non-profit accounting elements; third, it analyses a lot of problems in the Accounting Statutes of Civilian Non-profit Accounting and gives some countermeasures; fourthly, after discussing the problems of the non-profit accounting statutes system, it gives a few advices on constructing non-profit accounting statutes system of China.