The Research On The Accounting Of Civil Non-profit Organization

Along with the continuous improvement of China's market economy system, the Civil Non-profit Organizations which develop very fast, become one important part of the economy. According to the statistics data of Ministry of Civil Affairs of the PRC ,up to 2005(before 1.1 2006),the amount of varieties of Civil Non-profit Organizations rises to 315,000,including 168,000 social communities, 146,000 private-owned enterprises, as well as 999 foundations. On behalf of civilians'rights and requests, the CNPO effects legislations of government's laws , rules and policies by adopting many kinds of legal methods. Furthermore , the CNPO performs very important roles in moderating the job-hunting pressure, reflecting public demand, boosting public services , resolving society issues, coordinating relationship among societies, as well as creating employment opportunities etc.On 8.28. 2004,the Ministry of Finance, PRC, formally released the"accounting system of CNPO"to promote CNPO's legal development, standardize the accounting work and to enhance the quality of accounting information .And from 1.1.2005 on, this issue would implement in the CNPO industry all over the nation. This is the first administrative policy for the CNPO industry in our nation, which indicated that the establishment of the CNPO accounting standardized system has stepped forward significantly that filled in the blanks of accounting standardization. This policy has been implemented for two years. In these two years, many issues ,such as difficulties encountered during the period of implementing, whether or not it was complete in theory and practice, whether or not the disclosure of accounting information was scientific and reasonable, whether or not it could truly reflected the real circumstances of CNPO, how was the quality of accounting information, have to be resolved immediately as referred to the standardization and integrity of CNPO accounting behavior.This thesis mainly focuses on accounting theory of CNPO, discussing relative concepts and the basis of CNPO theory. By comparing the CNPO accountancy and public service...