论我国非企业会计组成体系的构建  

Study on Structuring of China's Non-Business Accounting System

作　　者：王庆成[1] 

机构地区：[1]中国人民大学商学院会计系,100872

出　　处：《会计研究》2004年第4期3-7,共5页Accounting Research

摘　　要：在当前形势下 ,我国非企业会计主体发生了很大变化 ,有关会计分支呈现出增加、减少和重新组合的态势 ,原有预算会计各分支的核算内容显著拓宽 ,如何科学地构建非企业会计的组成体系 ,已成为深化预算会计改革的必要前提。本文简要回顾我国预算会计体系的变化历程 ,评析当前几种有代表性的观点 ,构建了包括政府会计和非营利组织会计两大子系统的非企业会计组成体系。Under the present circumstauces in China,non-business accounting entities are tremendously changing,such as increasing or decreasing,re-organizing of those entities,and enriching of transactions and events in the accounting field.According to the author,it is essential prerequisite for deep reform of budgetary accounting that how to structure non-business accounting system.This essay briefly reviews the progress of China's budgetary accounting system.The new system is composed of two sub-systems,including governmental accounting and non-profit organization accounting.

关 键 词：非企业会计组成体系 预算会计体系 事业行政单位 会计准则 民间非盈利组织 政府会计 中国 

分 类 号：F233[经济管理—会计学]