公益性基金会会计核算与管理研究

Financial Accounting and Management for Public Welfare Foundation

目前,我国公益性基金会会计核算和管理存在的问题是:财务会计核算制度不够健全、不够规范;会计核算系统不能监管捐赠财物的流向;财务会计人员身份多元化;会计档案保管和销毁制度不严格,给我国慈善事业的进一步发展带来了障碍。公益性基金会会计核算和管理要与其自身的"公益"属性相符,要与其宗旨和组织理念相符。提高公益性基金会会计核算和管理应做到:厘清公益性基金会各种财务关系;依法设置账簿;科学设置会计科目,加强对会计核算的管理,客观编制会计报表;构建和加强会计核算档案体系。

The development of philanthropy in China is hindered as there are problems for financial accounting and management for public welfare foundation, including unsound financial accounting system, failure of accounting system in supervising where the donated belongings go, multiple identities of accounting personnel and the lack of strict rules for the care and destruction of accounting files. The accounting for the public welfare foundation must accord with its nature of public goods and with the purpose and philosophy of the organization itself. In order to promote the accounting standard, public welfare foundations should clarify the financial relations, setting up account books in accordance to law, set accounting item in a scientific way, compile accounting statement objectively, and build or improve the financial accounting file system.