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1、外文文獻文獻出處：SamuelA.Theresearchofnon-profitorganizationaccounting[J]?HandbooksofManagementAccountingResearch,2017,8(7):69-79.原文Theresearchofnon-profitorganizationaccountingSamuelAmyAbstractNon-profitorganizationaccountingisusedforrecognition,measurement,recordingandr
2、eportingfinancialstatusandakindoffiduciaryresponsibilityaccounting,isoneofthetwobranchesofaccounting?Ithastheobvioussimilaritiesofandenterpriseaccounting,buttherearedifferentwaysofobjectivesandperformanceappraisal.Firstofall,clearaccountingtargetistheimportantprem
3、iseofthestudyofnon-profitorganizationaccounting,mainlyincludes:determinetheinformationusers,cleartheinformationtheyneed,todeterminetheinformationcontainedinthefinancialreport.Whatinformationandfinancialreportcanprovide?Withthedevelopmentofthesociety,theprogressoft
4、heeconomicsystemandthetransformationofgovernment,non-profitorganizationhasdevelopedrapidly,hasbecomeaimportantpartinmanyareas,atthesametime,withdevelopmentandexpansionofprivatenon-profitorganizations,makeittomarketstepbystep.Atpresent,thecurrentnon-profitorganizat
5、ionmanagementsystemcannotmeettherequirementsofthedevelopmentofthesociety,thereformisurgent,themaindirectionisstillthedevelopmentdirectionofmercerization,thegovernmentofthemacroeconomicregulationandcontrolisgivenpriorityto,graduallyformedthepatternofthebigsocietyan
6、dsmallgovernment,therefore,toperfecttherelevantlawsandregulations,formulatescientificpolicy,topromotethehealthofthenon-profitorganization,thecomprehensivedevelopment.Fornonprofitorganizations,shouldstrengthenthemanagementability,improvethequalityoftheprofessionals
7、taff,strengthentheprofessionalskillsofdesignersandthelegalconsciousness,improvethenon-profitorganization^credibility,andincreasetheiroperationalefficiency?Keywords:Non-profitorganizations,Accounting,Thegoal,Theproblem1IntroductionNonprofitorganizationreferstothese
8、tupforpublicwelfareundertakings,notfor-profitorganizations,itisdevelopedafterthesecondworldwar,thewarbroughthugelossesandthepossibilityofwaragain,makesp
