非营利组织会计目标的研究

A Study of the Accounting Objectives of Non-profitable Organizations

非营利组织会计是会计学在政府和事业单位中的运用 ,是会计学的两大分支之一。由于非营利组织的会计目标对其会计活动和会计方法具有重要影响 ,因而研究非营利组织会计的重要前提就是要明确会计目标。非营利组织会计目标的内容包括 :谁是财务信息使用者 ,他们需要什么样的信息以及财务报告能提供什么信息。我国的非营利组织会计模式应转向“两级准则层、三个准则群”模式。

The analysis and study of the contents of accounting objectives for non-profitable organizations should be made in the following three aspects: and who is the financial information; what information they need; and what information the financial report can supply. The accounting model of non-profitable organizations should transfer from the budget management to the model of 'two principle levels and three principle groups'. The author also suggests some countermeasures to solve the existing problems.