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1、沈阳化工大学科亚学院本科毕业论文 题 目：非营利组织会计核算中存在的问题与对策 院 系： 经 管 系 专 业： 会 计 学 班 级： 2009级3班 学生姓名： 张宇萌 指导教师： 朱 佳 论文提交日期： 年 月 日论文答辩日期： 年 月 日摘要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润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“两级准则居、三个准则群”模式。通过非营利组
2、织会计核算，有利于管理当局理解问题，并有针对性地改善管理，提高管理水平，使各项经济业务处理有章可循、有法可依；有利于审计人员诊断出会计核算的缺点，促进改正，提升公信度；有利于促进非营利组织会计控制，提高会计工作的地位和其作用的发挥，促进会计管理。本篇论文我分为四部分对非营利组织会计核算进行探讨，首先第一章对非营利组织会计进行概述，介绍了非营利组织含义、目标及发展现状，把非营利组织会计进行了剖析。其次第二章提出了非营利组织会计中存在的问题，其中非营利组织内部有会计要素确认问题、会计核算、会计模式和利润指标等问题，外部非营利组织则存在公信力不高的问题。信息“黑箱”仍存在，不完全符合会计核算的真实性
3、原则。公信力是非营利组织的灵魂和根基，然而近年有许多案例表明红十字会公信力不高。接下来第三章就是寻找问题的解决方法，对于非营利组织会计问题的改革措施。加强建设公信力，对非营利组织会计信息进行披露，加强非营利组织会计的财务核算，采用修正的权责发生制，其次加强内部核算管理，对非营利组织会计核算、会计模式及监管失效等问题做出对策。最后第四章对我国非营利组织发展趋势进行展望，建立政府会计体系，加快预算制度建设以保证非营利组织会计改革的成功。我国现行非营利组织会计和会计集中核算制度最终都要转化为政府公共会计并融入国库集中收付制度。改革是一项艰巨复杂的工作，它涉及政府体制改革、经济改革、管理模式改革等方方
4、面面，牵动着各方的利益和责任，法律是推行政府预算改革的基本前提保障，也是进行非营利组织会计制度改革的第一步，是改革成功的法律基础。改革的系统性、技术性和全面性，要求我们要积蓄较强的人才力量、技术支持力量和具备良好的外围管理环境，这是保障其改革成功的核心要求。处理好借鉴与吸收的关系，既要保持我国在宏观财政政策上的调控力度，全面用好并盘活国有财政资源，又要提高政府财政管理的灵活性、有效性及其责任感，还要体现出社会公众对政府管理职能和业绩的有效监督与评价。其作用在于明确组织的宗旨，是所有成员都能深刻理解并达成共识，使之成为组织行动的纲领。宗旨是非盈利组织存在的根本理由，成功的宗旨应能使组织成员及社会
5、大众从心里升起一种对组织的认同感。 关键词：非营利组织；会计；目标；问题；对策AbstractThe non-profit organization accounting is the application of accounting in the government and institutions, is one of the two major branch of accounting. Due to the non-profit organization accounting goal has important influence on the accounting practi
6、ce and accounting profit and non-profit organization accounting research important premise is to clear the accounting objectives. Non-profit organization accounting objectives include: who are the users of financial information, what information they need and financial reports to provide what inform
7、ation. The accounting model of nonprofit organization of our country should be changed into two standards, three standards in group mode. The non-profit organization accounting, help management understand the problem, and to improve the management, improve the management level, so that the economic
8、and business rules, according to the law; to audit staff diagnosed accounting weaknesses, promote correct, lifting credibility; is conducive to the promotion of non-profit organization accounting control, improve accounting work status and its function, promote accounting management. In this thesis,
9、 I is divided into four parts to carry on the discussion to the non-profit organization accounting, the first chapter an overview of the nonprofit organization accounting, introduces the meaning, objectives and the non-profit organization development present situation, the non-profit organization ac
10、counting analysis. Secondly, including internal non-profit organizations accounting elements, confirmation of accounting, accounting model and profit indicators, external non-profit organizations exist the problem of credibility is not high. Information black box still exists, the authenticity princ
11、iple does not fully comply with the accounting. Credibility is the soul and foundation of nonprofit organization, but in recent years, many cases show that the Red Cross credibility is not high. The next third chapters is to find ways to solve the problem, for the accounting problems of non-profit o
12、rganization reform measures. Strengthening the construction of credibility, disclose the non-profit organization accounting information, strengthening the financial accounting of non-profit organization accounting, the modified accrual basis, secondly to strengthen internal accounting management, ma
13、ke the countermeasure to the non-profit organization accounting, accounting and regulatory problems such as failure. Finally, the fourth chapter of our nonprofit organization development trend is prospected, the establishment of the government accounting system, accelerate the construction of budget
14、 system in order to ensure the success of the reform of non-profit organization accounting. Chinas current non-profit organization accounting and the centralized accounting system will eventually be transformed into government public accounting and treasury centralized payment system. Reform is a co
15、mplicated work, which involves the government system reform, economic reform, reform of management mode and other aspects, affects the interests of all parties and responsibilities, legal safeguard the basic premise to carry out the reform of the government budget, the first step is for nonprofit organization accounting system reform, is the legal basis of successful reform. The reform of the system, technology and comprehensive, which is the core of the reform of security requirements for success. Handle the relationship b
