西方非营利组织会计与我国事业单位会计之比较

The Comparison between Accounting for the West Non - profit Making Organizations and Institutional Accounting of Our Country

本文对西方的非营利组织会计与我国的事业单位会计在会计概念、会计目标、会计准则、会计要素、会计基础、会计报表等方面作一比较。

The paper compares accountancy concept、Accountancy target、Accountancy norm、Accountancy element、Accountancy base、The respects such as accounting statement and so on between accounting for the west non - profit making organizations and in- stitutional accounting of our country.