From Government To Social Sector

The NPI sector has been one part of the government for a long time.About the role orientation,the NPIs are treated as the subsidiary of the government,so that they cannot play the function of managing the society and providing the public services by themselves.About the supervision mode,the operation of the NPIs must be supervised by the government sector.And about the accounts of the NPI sector,the most NPIs are included in their managing government accounting system.These kinds of role orientation,supervision mode and accounts method make the economy-size of NPI sector much less than its real size.So that the real social position of the NPI sector cannot be reflected.The operation of economic,social and political function about the NPI sector also be blocked.To promote the development of the non-profit enterprise,the accounting system of NPI sector is necessary to be independent out from the government sector.And then,we should build an dependent,comprehensive and detailed accounting system for NPI sector,and construct its data system based on the accounting system.This paper will do the research of value-added accounting of Chinese NPI Sector.This research will give some theoretical supports for the improvement of the Chinese accounting system of NPI sector.Based on the concept definition,theoretical analysis,and literatures review,this research will include these parts:Firstly,based on the CSNA(2002)and other materials,the paper discussed the basic regulation,the present problem and the future changing direction of the existing value-added accounting about Chinese NPI sector.The analysis provided realistic basis for reform logic of NPI accounts in China.Secondly,the paper explained SNA(1993),SNA(2008)and “Handbook on Non-Profit Institutions(2003)” in three dimensions,which are accounting system,institutional sector and accounting rules about the NPI sector.The paper analyzed the major line of NPI value-added accounts which were published by the United Nations,and summarized the mainstream way of NPI value-added accounts.The paper drew some lessons about reform thinking and contents from these materials.Lastly,based on the two front parts,the paper constructed the Chinese valued-added accounting subject and regulation of NPI sector.And then based on the application simulation and theoretical analysis,the research come up with a reform prospect for the NPI sector of China.Actual NPI economy-size has great significance to its development.But there are few research to improve the accounting system of NPI sector in China.Based on the reality condition of Chinese NPI accounts and international mainstream accounting regulation of NPIs,this paper developed the reform prospect,accounting subject and accounting content of NPI in China.The research has significance to improve the accounting practice of NPI in China,it is helpful to reflect the true economy-size of NPI sector,improve its social position,exert its economy and social function bitterly.