实施《民间非营利组织会计制度》的几个问题

国家颁布《民间非营利组织会计制度》,解决了民间非营利组织长期以来没有适用性会计制度的问题。为了贯彻这一制度,笔者认为应该注意以下几个主要问题,即正确认识和理解民间非营利组织会计的概念及任务;区分民间非营利组织会计与企业会计、事业单位会计制度的主要不同之处;做好新旧会计制度衔接前的准备工作。

Some Issues about the Implementation of "The Accounting System For Non -government And Non -profit Organizations"

The publication of "The Accounting System For Non-governmental And Non-profit Organizations" in China provided the long-needed accounting system suitable for non-government and non-profit organizations.In order to implement this accounting system,the author believes that the following issues need to be dealt with carefully: Firstly,Correct understanding of the concept and responsibilities of accountancy in non-government and non-profit organizations;Secondly,differentiation of the accounting systems for non-government organizations,enterprises,and public institutions;And thirdly,making good preparation for the proper transition from the old accounting system to the new one.