摘要
《民间非营利组织会计制度》的发布填补了我国会计规范体系的一项空白,强化非营利组织的财务控制十分必要。阐述了非营利组织的财务特征,分析了非营利组织财务控制失灵的原因,提出了完善我国民间非营利组织财务控制的对策。
“The Accounting System for Folk Not-for-Rrofit Organization” issued to fill up a blank of the accountancy norm system in our country. It is necessary to enhance the financial control for folk not-for-profit organization. This paper expounds the financial characteristics of the not-for-profit organization, and analyses the reason why the not-for-profit organization is out of order, then puts forward the measures how to perfect the financial control for folk not-for-profit organization in our country.
关键词
非营利组织
财务控制
财务特证
not-for-profit organization
financial control
finance
characteristics
