SNA的修订与中国非营利机构核算的改进

Revision of SNA and Improvement of China's Nonprofit Institutions Accounting

本文首先探讨了SNA的非营利机构核算原理与改进思路,然后分析了中国非营利机构的核算实践与存在问题,最后提出了中国非营利机构核算的改进设想和工作重点。

This paper first discussed accounting principles and the ways of improvement in nonprofit institutions of SNA, and then analyzed the practice and problems of accounting in China＇ s nonprofit institutions; in the end, this paper puts forward the ideas of improvement and priorities in the field of accounting in China＇ s nonprofit institutions.