非营利组织会计核算外文文献中英文翻译.docx

非营利组织会计核算外文文献中英文翻译.docx

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外文文献

文献出处：

SamuelA.Theresearchofnon-profitorganizationaccounting[J].HandbooksofManagementAccountingResearch,2017,8（7）:

69-79.

原文

Theresearchofnon-profitorganizationaccounting

SamuelAmy

Abstract

Non-profitorganizationaccountingisusedforrecognition,measurement,recordingandreportingfinancialstatusandakindoffiduciaryresponsibilityaccounting,isoneofthetwobranchesofaccounting.Ithastheobvioussimilaritiesofandenterpriseaccounting,buttherearedifferentwaysofobjectivesandperformanceappraisal.Firstofall,clearaccountingtargetistheimportantpremiseofthestudyofnon-profitorganizationaccounting,mainlyincludes:

determinetheinformationusers,cleartheinformationtheyneed,todeterminetheinformationcontainedinthefinancialreport.Whatinformationandfinancialreportcanprovide.Withthedevelopmentofthesociety,theprogressoftheeconomicsystemandthetransformationofgovernment,non-profitorganizationhasdevelopedrapidly,hasbecomeaimportantpartin

manyareas,atthesametime,withdevelopmentandexpansionofprivatenon-profitorganizations,makeittomarketstepbystep.Atpresent,thecurrentnon-profitorganizationmanagementsystemcannotmeettherequirementsofthedevelopmentofthesociety,thereformisurgent,themaindirectionisstillthedevelopmentdirectionofmercerization,thegovernmentofthemacroeconomicregulationandcontrolisgivenpriorityto,graduallyformedthepatternofthebigsocietyandsmallgovernment,therefore,toperfecttherelevantlawsandregulations,formulatescientificpolicy,topromotethehealthofthenon-profitorganization,thecomprehensivedevelopment.Fornonprofitorganizations,shouldstrengthenthemanagementability,improvethequalityoftheprofessionalstaff,strengthentheprofessionalskillsofdesignersandthelegalconsciousness,improvethenon-profitorganization'scredibility,andincreasetheiroperationalefficiency.Keywords:

Non-profitorganizations,Accounting,Thegoal,Theproblem1Introduction

Nonprofitorganizationreferstothesetupforpublicwelfareundertakings,notfor-profitorganizations,itisdevelopedafterthesecondworldwar,thewarbroughthugelossesandthepossibilityofwaragain,makespeoplemoreanxiousforpeace,inordertosolvethisproblem,graduallyformedsomeinternationalorganizationsintheworld,suchastheUnitedNations,theworldbank,theWTO

organization,etc.,whichtheaimistopromoteworldpeace,hasplayedanimportantroleinbalancingtheregionaleconomicdevelopment,withtheprogressofthesociety,andthenon-profitorganizationwithinthecountry.Nonprofitorganizationaccounting,andaccounting,enterpriseshavesimilarities,buttherearedifferentwaysofobjectivesandperformanceappraisal.Theaccountingprofession,thefinancialaccountingstandardsboardtoitsprovisionsasfollows:

wealthprovidertoprovideallkindsofresourcesareneitherexpectedreturn,don'texpectthereturnoftheeconomicinterests.Providegoodsorservicesarenotmakingprofitsorobtaincertainprofitequivalentastheobjective.Thereisnocansell,transfer,redeemoncesoldorliquidationcanshareasurpluswealthclearownershipinterests.

Accountingobjectivesandtheinspectionway,mainshowisasfollows:

Shouldregularlyreporttotheinformationusersassetdetails:

reportthefunds,informationflow,liabilities,networth,etc,inordertofacilitatecontrolofthewhole.

Reporttotheaccountinginformationusers:

thecontentofthemainreportforthebalanceofpaymentssituationandspendinggap,theevaluationofinformationwillalsobemeeting,sothatusers

understandandgraspthebalanceofpaymentsandoperationsituationofnon-profitorganizations.Inaddition,theinformationsuchasnetcashflow,suchchangesalsoneedtoreport,withthecomprehensiveevaluationofcashutilization,andtheprospectsofthedevelopmentofassessment,todetermineitsoperationability.Reporttothesponsor:

themaincontentofnetassets,fundsuseinformation,includingchangesinassets,capitalsourceanduseofinformation,andmakereasonable,tofacilitateinvestors'decision-making,andtoreportthecapitalpreservation,operationstatusinformation.Andorganizationalbusinessprospect,scale,andotherrelatedinformation:

shouldbereleasedeveniftheaboveinformationontheinformationplatform,makeconsumercantimelyaccesstotheinformation,makerelevantevaluation,sothatthedecisionmakersincombinationwiththeevaluationdeterminetheorganization'sdevelopment.

Withtherapiddevelopmentofsociety,non-profitorganizationdevelopmentisalsoveryrapidly,SouthKorea,hasplayanimportantroleinmanyfields,folkdevelopmentandexpansionofacamporganization,makesittomarketstepbystep.Non-profitorgani