Accountingfornon-profitorganizationontheWestChina’sinstitutionsofaccountinginspiration[Abstract]West,primarilythroughnon-profitorganizationsaccountingforthecomparisonofcompleteaccountingofourinstitutionsthewayofreform.[Keywords]Non-profitorganizations;businessunitaccounting;convergenceWesternconceptofnon-profitorganizationsfromtheUnitedStates,accountingtheory,drawingonover.InaccordancewithgenerallyacceptedU.S.accountingprofession,theFinancialAccountingStandardsBoardclearlystatedcriteria,allthreehavethefollowingcharacteristicsshouldbeattributedtonon-profitorganization,andshouldfollowtheaccountingrules:(1)Thefinancialresourcesofthesuppliertoprovideavarietyofresourcesnotexpecttoreturn,donotexpecttoobtaineconomicbenefitsinreturn.(2)externalprovisionofservicesorgoodsofanon----本文于网络，仅供参考，勿照抄，如有侵权请联系删除---profitorfor-profitpurposesasequivalent.(3)doesnotexisttosell,transfer,redemptionorliquidationiftheremainingfinancialresourcestoshareaclearinterestoftheowner.China’s‘institutionsaccountingstandards》》inthebusinessunitaccountingisdefinedas:theactualinstitutionoftheeconomicbusinessobjects,records,andsupervisionofinstitutionstoreflectthebudgetimplementationprocessandtheresultsofprofessionalaccounting,budgetaccountingisanintegralpartofaccountingconceptsandtheWestcomparedtonon-profitorganizations,ourinstitutionscandirectlyreflecttheaccountingconceptsofaccountingandbudgetmanagement,contactmanagement,concise,consistentwiththeconceptandcontentof《《BusinessAccountingStandards》》onlyforstate-ownedinstitutions,theprivatenon-enterpriseunits,socialgroups,thenapplyto‘non-profitorganizations,theaccountingsystem.’First,theWest-for-profitorganizationsoftenuseaccrual.TotheWestmoregenerallyacceptedU.S.accountingprofessionFinancialAccountingStandardsBoardissuedNoticeNo.93《《non-profitorganizationdepreciationconfirmation》》requireme---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---nts,non-profitorganizations,mostofthefixedassetsshouldbedepreciated;non-profitorganizationsreceivearesourceprovidermayusetheprovisionsinfutureperiodswhenresourcescannotberecognizedasrevenueshouldberecognizedasdeferredrevenue.receivedlimiteduseofresources,couldnotimmediatelyconfirmtheasincome,havetowaituntilthispartofthelimitedresourcestomeettheconditionsattachedtoberecognizedasincome.China《《BusinessAccountingStandards》》states:generallyusecashbasisaccountingsystem,butoperatingincomeaccrualbusinessaccountingcanbeused.Cashbasiswithsimple,canbedirectlyreflectedinbudgetimplementation,laborandlowcost.Withthedeepeningofeconomicreform,cashbasislimitationsareincreasinglyapparent.Second,comparedtoWesternaccountingstandards,corporatenon-profitorganizationsandgovernmentaccountingstandards,accountingstandards,ismuchsimpler.Westernaccountingreportsfornon----本文于网络，仅供参考，勿照抄，如有侵权请联系删除---profitorganizationhasbeenmoreattention.IntheUnitedStatesin1993,theFinancialAccountingStandardsBoardissuedNoticeNo.117《《non-profitorganizationsfinancialstatements》》,thenonprofitorganization’sfinancialreportsweremoredetaileddescriptionofitscontentsare:(1)non-profitorganizationstoencouragethepreparationandpublicationofbalancesheets,incomeandexpenditureandcashflowstatements.(2)inthebalancesheetofassets,liabilitiesandfundbalancesrestrictedbyape...