深化我国事业单位会计制度改革之构想——国际非盈利组织会计模式给我们的启示

在世界经济一体化和会计国际化的的浪潮中,中国的事业单位会计制度改革势在必行。西方非盈利组织会计理论与改革的实践有许多值得我们借鉴的地方,我国现行的事业单位会计制度有许多地方不适应新的会计环境,为此,必须在会计目标、会计核算主体、收支确认原则、会计要素、会计报告体系等方面进行深化改革,制定既符合中国国情,与企业会计接轨又与国际惯例充分协调的事业单位会计制度。

On the reform of the accounting system of the non- profit institution in China--The enlightenment from the international non-profit organization accounting mode

In the tide of ecnomic integration and intemationalization of accounting,the accounting system of the non-profit institution in China should be reformed imperatively.We should learn from the western non-profit organixation's accounting theory and reform practice.Certain panrts in our accounting system do not fit the new environment.Therefore,we must reform the accounting goal,accounting entity,recognition of revenue and payment convention,accounting element,system of accounting report,etc.It is time to set up a system which is both in line with the enterprise accounting and in accordance with China's real situation as well as intemational practice.