股权捐赠的会计处理:分析与建议慈善组织接受上市公司公益

Accounting Treatment of Charitable Organizations Receiving Equity Donations of Public Listed Companies:Analysis and Suggestions

慈善事业是中国特色社会主义事业的重要组成部分,对于促进社会和谐发展具有积极作用。近年来,随着慈善理念的发展和居民财富积累形式的成熟,我国慈善组织发展的步伐日渐加快,接受捐赠的形式和类型也在不断丰富。文章结合作者所在单位实践,探讨了现行民间非营利组织会计制度体系下,慈善组织对于接受上市公司公益股权捐赠的会计处理规定的适用性,并通过实际案例比较了各类会计制度下的核算差异及经济后果,结合慈善组织的实际情况,提出相应的改进建议。

Charity plays a positive role in promoting the development of harmonious society,acting as an important part of socialism with Chinese characteristics.In recent years,with the deepening of charitable concepts and the accumulation of resident wealth,the growth pace of charitable organizations in China has accelerated,and the donation forms have also been enriched.This article combines the working practice of the author,and explores the applicability of accounting treatment of charitable organizations receiving share donations of listed companies under the current non-profit organization accounting system.This article also compares the accounting differences and economic consequences under various accounting systems through practical cases,raising corresponding improvement suggestions.