【正文】 化、司法、體育等部門，包括依照國家法律、行政法規(guī)登記的社會團(tuán)體、基金會、民辦非企業(yè)單位和寺院、宮觀、清真寺、（教堂）等，民間非營組織已逐步走向市場。 Accounting。 is conducive to the promotion of nonprofit organization accounting control, improve accounting work status and its function, promote accounting management. In this thesis, I is divided into four parts to carry on the discussion to the nonprofit organization accounting, the first chapter an overview of the nonprofit organization accounting, introduces the meaning, objectives and the nonprofit organization development present situation, the nonprofit organization accounting analysis. Secondly, including internal nonprofit organizations accounting elements, confirmation of accounting, accounting model and profit indicators, external nonprofit organizations exist the problem of credibility is not high. Information black box still exists, the authenticity principle does not fully ply with the accounting. Credibility is the soul and foundation of nonprofit organization, but in recent years, many cases show that the Red Cross credibility is not high. The next third chapters is to find ways to solve the problem, for the accounting problems of nonprofit organization reform measures. Strengthening the construction of credibility, disclose the nonprofit organization accounting information, strengthening the financial accounting of nonprofit organization accounting, the modified accrual basis, secondly to strengthen internal accounting management, make the countermeasure to the nonprofit organization accounting, accounting and regulatory problems such as failure. Finally, the fourth chapter of our nonprofit organization development trend is prospected, the establishment of the government accounting system, accelerate the construction of budget system in order to ensure the success of the reform of nonprofit organization accounting. China39。 關(guān)鍵詞：非營利組織；會計；目標(biāo)；問題；對策 AbstractThe nonprofit organization accounting is the application of accounting in the government and institutions, is one of the two major branch of accounting. Due to the nonprofit organization accounting goal has important influence on the accounting practice and accounting profit and nonprofit organization accounting research important premise is to clear the accounting objectives. Nonprofit organization accounting objectives include: who are the users of financial information, what information they need and financial reports to provide what information. The accounting model of nonprofit organization of our country should be changed into two standards, three standards in group mode. The nonprofit organization accounting, help management understand the problem, and to improve the management, improve the management level, so that the economic and business rules, according to the law。其作用在于明確組織的宗旨，是所有成員都能深刻理解并達(dá)成共識，使之成為組織行動的綱領(lǐng)。改革的系統(tǒng)性、技術(shù)性和全面性，要求我們要積蓄較強的人才力量、技術(shù)支持力量和具備良好的外圍管理環(huán)境，這是保障其改革成功的核心要求。我國現(xiàn)行非營利組織會計和會計集中核算制度最終都要轉(zhuǎn)化為政府公共會計并融入國庫集中收付制度。加強建設(shè)公信力，對非營利組織會計信息進(jìn)行披露，加強非營利組織會計的財務(wù)核算，采用修正的權(quán)責(zé)發(fā)生制，其次加強內(nèi)部核算管理，對非營利組織會計核算、會計模式及監(jiān)管失效等問題做出對策。公信力是非營利組織的靈魂和根基，然而近年有許多案例表明紅十字會公信力不高。其次第二章提出了非營利組織會計中存在的問題，其中非營利組織內(nèi)部有會計要素確認(rèn)問題、會計核算、會計模式和利潤指標(biāo)等問題，外部非營利組織則存在公信力不高的問題。通過非營利組織會計核算，有利于管理當(dāng)局理解問題，并有針對性地改善管理，提高管理水平，使各項經(jīng)濟(jì)業(yè)務(wù)處理有章可循、有法可依；有利于審計人員診斷出會計核算的缺點，促進(jìn)改正，提升公信度；有利于促進(jìn)非營利組織會計控制，提高會計工作的地位和其作用的發(fā)揮，促進(jìn)會計管理。非營利組織會計目標(biāo)的內(nèi)容包括：誰是財務(wù)信息使用者，他們需要什么樣的信息以及財務(wù)報告能提供什么信息。沈陽化工大學(xué)科亞學(xué)院本科畢業(yè)論文 題 目：非營利組織會計核算中存在的問題與對策 院 系： 經(jīng) 管 系 專 業(yè)： 會 計 學(xué) 班 級： 2009級3班 學(xué)生姓名： 張宇萌 指導(dǎo)教師： 朱 佳 論文提交日期： 年 月 日論文答辯日期： 年 月 日19 / 27摘要非營利組織會計是會計學(xué)在政府和事業(yè)單位中的運用，是會計學(xué)的兩大分支之一。由于非營利組織的會計目標(biāo)對其會計活動和會計方法具有重要影響潤而研究非營利組織會計的重要前提就是要明確會計目標(biāo)。我國的非營利組織會計模式應(yīng)轉(zhuǎn)向“兩級準(zhǔn)則居、三個準(zhǔn)則群”模式。本篇論文我分為四部分對非營利組織會計核算進(jìn)行探討，首先第一章對非營利組織會計進(jìn)行概述，介紹了非營利組織含義、目標(biāo)及發(fā)展現(xiàn)狀，把非營利組織會計進(jìn)行了剖析。信息“黑箱”仍存在，不完全符合會計核算的真