| 中外非营利组织会计比较问题研究 |
| |
| 引用本文： | 冯燕. 中外非营利组织会计比较问题研究[J]. 湖南工业职业技术学院学报, 2013, 13(3): 27-28 |
| |
| 作者姓名： | 冯燕 |
| |
| 作者单位： | 山西国际商务职业学院,山西太原,030031 |
| |
| 摘 要： | 把不是为个人或某个组织的利益,而是为社会谋取利益的法律个体或者是会计称之为非营利组织。该组织能够促进社会的进步、丰富人民的文化生活,对社会福利具有增进作用的事业单位或者社会组织所提供的公共服务。本文主要从会计的概念、要素及报表等方面对中外非营利组织进行比较。
|
| 关 键 词： | 非营利组织 会计 要素 比较 |
Accounting Comparison Problem Research of NPO at Home and Abroad |
| |
| FENG Yan. Accounting Comparison Problem Research of NPO at Home and Abroad[J]. Journal of Hunan Industry Polytechnic, 2013, 13(3): 27-28 |
| |
| Authors: | FENG Yan |
| |
| Affiliation: | FENG Yan (Shanxi International Business Vocational College, Taiyuan 030031, Shanxi ) |
| |
| Abstract: | Non-profit organization is the legal unit or accounting, obtaining profit for society, not for individual person or some organization. NPO promotes the progress of society, enriches the euhural life of people, and enhances the social welfare. This paper makes a comparison between NPO in China and NPO in foreign countries in the following aspects： concept of accounting, es~ntial factors of aeeountlng, accounting slatements, ete. |
| |
| Keywords: | non-profit organization accounting essential factor , comparison |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
