从事业单位到非营利组织——我国高校财务会计改革初探

The Transformation from Public Institutions to Non-profit Organizations——On the Accounting Reform of China's Higher Learning Institutions

根据第三部门的相关理论,我国的事业单位大体相当于西方的非营利组织。基于此,在我国,高等学校、医院等组织的财务管理应适用于非营利组织会计。但事实上,我国事业单位的会计制度仍带有计划经济体制的痕迹,从会计目标、会计主体和会计报告体系上看,均不适应当今财务管理的需要。因此,我国的高校会计制度的改革,应从满足政府需要为主转为满足内部管理需要为主;应逐步从事业单位会计走向非营利组织会计。

Non-profit organizations should include not only those non-profit agencies run by the local people, but also those with government appropriations. Compared to enterprise accounting reforms, accounting reforms in non-profit organizations are retarded, and still possess the vestiges of planned economy system. Judged from the perspectives of accounting objectives, accounting entities, and accounting systems of reporting, the reforms cannot meet the needs of financial management. Accounting in non-profit organizations should mainly serve the needs of internal management rather than those of the government. And, the western practice of establishing various accounting entities according to different natures of funds should not be copied. Furthermore, the current two entities of governmental accounting and construction accounting should be merged into one. Finally, the system of accounting reporting should be reformed along the lines of current systems of enterprise accounting reporting.