我国非营利组织绩效会计相关问题研究

The Research on the issues about Performance Accounting of Not-for-Profit Organizations in China

非营利组织绩效会计是会计学的一个分支,是会计理论在非营利组织中基于绩效管理的目标要求框架下的应用。本文以会计基本理论为分析结构,将非营利组织运营管理活动转换成绩效会计的语言,提出以资源、负债、资源剩余、投入、产出和效果为会计要素,进而设计了绩效会计财务报表体系和内容,旨在通过会计途径全面披露非营利组织绩效信息,以提升非营利组织社会公信力。

Performance Accounting of Not-for-Profit Organizations(NPO) is a branch of accounting and to apply accounting theory to NPO based on performance management. This paper turns NPO’s operation management activities to performance accounting language based on the analysis of accounting theory and puts forward to resources, liabilities, resources surplus, input, output and effect for the accounting elements, and then designs a performance accounting statements system and content, in order to disclose performance information of NPO through the accounting way ,and improve NPO’s social credibility.