民间非营利组织会计核算和外部监督的现状与问题

The Current Situation and Problem about the Accounting and External Audit of Non-profit Organizations

2005年以来,虽然民间非营利组织的会计核算已由无所适从到逐步完善,但有关该类组织的性质界定、制度建设和管理监督依然存在着一些问题,内控制度真空,会计核算失范,人员素质不足,外部监督流于形式等问题亟待改善。针对这些问题,建议小规模的组织走会计服务柜台化的道路,政府进一步培育良好的公共鉴证市场,以利于外部监督的加强。

Since 2005,though accounting for non-profit organizations have been at a loss to gradually improve,but the nature of such organizations defined,system construction and management oversight are still some problems,internal control system vacuum,accounting anomie,the quality of personnel lack of external oversight and other problems that need to improve a mere formality.To solve these problems,the proposed small-scale organizations to go the way of the accounting service counter,the Government further foster good public forensic market in order to facilitate the strengthening of external oversight.