摘要
非营利组织的非营利性质,导致了其产权制度的特殊安排:非营利组织的出资人不拥有产权,非营利组织法人对资产拥有的财产所有权也不完整。不完整的法人财产所有权导致非营利组织会计制度采用了一些特殊的会计方法:报告主体和会计主体的分离、基金会计、预算会计等。
Because of its nature, the non-profit system. For example, the capital contributor doesn＇t organization has special arrangement for its ownership have the ownership, and the legal representative has incomplete asset ownership. Therefore the accounting system of non-profit organization adopts some special accounting methods, such as the separation of reporting entity and accounting entity, fund accounting, budget accounting and ect.
出处
《上海立信会计学院学报》
2007年第5期23-28,共6页
Journal of Shanghai Lixin University of Commerce
关键词
资产产权
非营利组织资产产权
会计制度
asset ownership
non-profit organization asset ownership
accounting policy
