非营利组织法务会计理论框架研究  

The Theory Framework Study of Non-profit Organizations of Forensic Accounting

作　　者：王薛[1] 

机构地区：[1]石家庄城市职业学院

出　　处：《财会通讯（上）》2015年第5期58-61,4,共4页Communication of Finance and Accounting

摘　　要：目前,我国在非营利组织法务会计理论和实务方面的研究都很缺乏,理论框架不全面,实务活动还未全面展开。随着非营利组织一系列财务问题、法律问题的出现,在非营利组织中建立法务会计理论框架迫在眉睫,本文立足于比较分析角度对非营利组织法务会计的理论框架进行研究和探讨。At present,China's researches on the non-profit organization of forensic accounting theories and practical aspects are lacking.The theoretical frameworks are incomplete.Substantive activities aren't in developed.With a range of financial issues and legal issues related to non-profit organizations arises,this indicates that the theoretical framework of forensic accounting established in non-profit organizations is in imminent.Based on the perspective of comparative analysis,this article studies and discusses the theoretical framework of the non-profit organization of forensic accounting.

关 键 词：非营利组织 法务会计 理论框架 

分 类 号：D926.5[政治法律—法学]