非营利组织会计核算外文文献中英文翻译.doc

外文文献 文献出处：Samuel A. The research of non-profit organization accounting [J]. Handbooks of Management Accounting Research, 2017, 8(7):69-79. 原文 The research of non-profit organization accounting Samuel Amy Abstract Non-profit organization accounting is used for recognition, measurement, recording and reporting financial status and a kind of fiduciary responsibility accounting, is one of the two branches of accounting. It has the obvious similarities of and enterprise accounting, but there are different ways of objectives and performance appraisal. First of all, clear accounting target is the important premise of the study of non-profit organization accounting, mainly includes: determine the information users, clear the information they need, to determine the information contained in the financial report. What information and financial report can provide. With the development of the society, the progress of the economic system and the transformation of government, non-profit organization has developed rapidly, has become a important part in many areas, at the same time, with development and expansion of private non-profit organizations, make it to market step by step. At present, the current non-profit organization management system cannot meet the requirements of the development of the society, the reform is urgent, the main direction is still the development direction of mercerization, the government of the macroeconomic regulation and control is given priority to, gradually formed the pattern of the big society and small government, therefore, to perfect the relevant laws and regulations, formulate scientific policy, to promote the health of the non-profit organization, the comprehensive development. For nonprofit organizations, should strengthen the management ability, improve the quality of the professional staff, strengthen the professional skills of designers and the legal consciousness, improve the non-profit organizations credibility, and increase their