非营利组织会计教育的比较研究

Comparative Study of Accounting Education in Nonprofit Organizations

企业和非营利组织是两个完全不同的会计主体,在会计方面存在明显的差异,所以在教育工作中也存在极大的差异。由于越来越多的人关注企业会计理论,非营利组织会计成为这一领域的盲点。阐述了非营利组织会计的相关内容,分析了企业会计与非营利组织会计教育的差异,探讨了非营利组织会计教育存在的问题,提出了非营利组织会计教育的策略。

Enterprises and nonprofit organizations are two distinct accounting entities with evident differences in accounting practices.Consequently,significant differences also exist in educational approaches.As more attention is directed towards corporate accounting theory,accounting for nonprofit organizations often remains overlooked.This paper elucidates the pertinent aspects of nonprofit organization accounting,analyzes the disparities in education between corporate accounting and nonprofit organization accounting,discusses the problems within nonprofit organization accounting education,and proposes strategies for enhancing nonprofit organization accounting education.