基于公允价值的民间非营利组织会计研究

Based on the Research on Non Profit Organizations Accounting of Fair Value

随着全球经济一体化进程不断加快,以历史成本为主的会计计量模式已不能满足会计信息使用者需要,在民间非营利组织会计中扩大公允价值应用已是大势所趋。文章分析了民间非营利组织会计的现行计量属性,在此基础上,对公允价值在民间非营利组织会计中的应用进行初步探讨。

As the acceleration of the global economic integration, the accounting measurement that based on historic cost can＇t meet the demand of accounting information user, expand the fair value for non profit organizations accounting is an irresistible trend. The article has analyzed the current measurement attributes for the non profit organization accounting, Based on this, start the discussion on the application of fair value used in the non profit organization accounting.