非营利组织会计核算外文文献中英文翻译.docx

1、外文文献文献出处：Samuel A. The research of non-profit organization accounting J. Handbooks of Management Accounting Research, 2017, 8(7):69-79.原文The research of non-profit organization accountingSamuel AmyAbstractNon-profit organization accounting is used for recognition, measurement, recording and reportin

2、g financial status and a kind of fiduciary responsibility accounting, is one of the two branches of accounting. It has the obvious similarities of and enterprise accounting, but there are different ways of objectives and performance appraisal. First of all, clear accounting target is the important p

3、remise of the study of non-profit organization accounting, mainly includes: determine the information users, clear the information they need, to determine the information contained in the financial report. What information and financial report can provide. With the development of the society, the pr

4、ogress of the economic system and the transformation of government, non-profit organization has developed rapidly, has become a important part inmany areas, at the same time, with development and expansion of private non-profit organizations, make it to market step by step. At present, the current n

5、on-profit organization management system cannot meet the requirements of the development of the society, the reform is urgent, the main direction is still the development direction of mercerization, the government of the macroeconomic regulation and control is given priority to, gradually formed the

6、 pattern of the big society and small government, therefore, to perfect the relevant laws and regulations, formulate scientific policy, to promote the health of the non-profit organization, the comprehensive development. For nonprofit organizations, should strengthen the management ability, improve

7、the quality of the professional staff, strengthen the professional skills of designers and the legal consciousness, improve the non-profit organizations credibility, and increase their operational efficiency. Keywords: Non-profit organizations, Accounting, The goal, The problem 1 IntroductionNonprof

8、it organization refers to the set up for public welfare undertakings, not for-profit organizations, it is developed after the second world war, the war brought huge losses and the possibility of war again, makes people more anxious for peace, in order to solve this problem, gradually formed some int

9、ernational organizations in the world, such as the United Nations, the world bank, the WTOorganization, etc., which the aim is to promote world peace, has played an important role in balancing the regional economic development, with the progress of the society, and the non-profit organization within

10、 the country. Nonprofit organization accounting, and accounting, enterprises have similarities, but there are different ways of objectives and performance appraisal. The accounting profession, the financial accounting standards board to its provisions as follows: wealth provider to provide all kinds

11、 of resources are neither expected return, dont expect the return of the economic interests. Provide goods or services are not making profits or obtain certain profit equivalent as the objective. There is no can sell, transfer, redeem once sold or liquidation can share a surplus wealth clear ownersh

12、ip interests.Accounting objectives and the inspection way, main show is as follows:Should regularly report to the information users asset details: report the funds, information flow, liabilities, net worth, etc, in order to facilitate control of the whole.Report to the accounting information users:

13、the content of the main report for the balance of payments situation and spending gap, the evaluation of information will also be meeting, so that usersunderstand and grasp the balance of payments and operation situation of non-profit organizations. In addition, the information such as net cash flow

14、, such changes also need to report, with the comprehensive evaluation of cash utilization, and the prospects of the development of assessment, to determine its operation ability. Report to the sponsor: the main content of net assets, funds use information, including changes in assets, capital source

15、 and use of information, and make reasonable, to facilitate investors decision-making, and to report the capital preservation, operation status information. And organizational business prospect, scale, and other related information: should be released even if the above information on the information

16、 platform, make consumer can timely access to the information, make relevant evaluation, so that the decision makers in combination with the evaluation determine the organizations development.With the rapid development of society, non-profit organization development is also very rapidly, South Korea, has play an important role in many fields, folk development and expansion of a camp organization, makes it to market step by step. Non-profit organi