The Research On Accounting Of Temples In Shanghai

As a religionary place, the temple has some particularities. It is a place in that people release their bother and pressure. Meanwhile, as a beneficent organization, it is a place where people can communicate with each other. People do not know how the funds of temple are used. Besides daily expenses and temple maintenance, bonzes also give money to the charities. So the accounting of temples is worth in analyzing and researching.As a not-for-profit organization, the temple follows the principle of finance in not-for-profit organizations. The temple is a place that bonzes work and live in. For the exterior factor, it does not need to be examined by industrial and commercial bureau and tax bureau and to be supervised by the audit department. For the interior management, it is not necessary to assess the achievement and gain profit. So the accounting of the temple is not complicated. It causes that there are a few oversights and nonstandard transacts on finance. From the character of the temple and the persons' attitude to the temple for a long time, comparing with other not-for-profit organizations, it is found some characteristics. Through analyzing the finance and accounting of temples, I found the particularity and independence on it. Through the research on the temples, I found the shortages of it and give some rationalizing suggestions. Hope they can bring the temples better development and make them accord with demands for socialization.