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摘要：随着我国社会经济体制的不断前进与发展，非营利组织已经逐渐的深入到经济体制之中，并且运用其一些优势开始举办企业性组织，像公共部门和企业一样，在市场中扮演着举足轻重的角色。国家也慢慢的接受了这类组织，提倡非营利组织在技术上的发展和开展有偿服务等营业活动，与此同时，企业为了迎合这类组织的发展也逐步开始办学校、医院等一类公益性质的活动和组织。这些改变表明，企业与非营利组织之间存在着某种特殊关系，在一定程度上可以相互发展，两者的界限已经不是很明显了。本篇论文主要是根据企业与非营利组织会计的基本概念，通过现对两者进行比较，发现两者之间存在的问题以及找到解决方案。34880
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毕业论文关键词：企业会计;非营利组织会计
A comparative study on Enterprise Accounting and nonprofit organization accounting
Abstract: Along with our country social economy continues to move forward with the development, nonprofit organization has gradually thorough to the economic system, and the use of some of its advantages, began to organize the enterprise organization, as the public sector and enterprises, plays an important role in the market. Countries slowly accepted this kind of organization, advocated nonprofit organizations in technology development and carry out the paid services, and other business activities, at the same time, companies in order to cater to the development of this kind of organization is also gradually began to schools, hospitals, etc. a kind of public welfare nature of activities and organizations, so that enterprises have a certain amount of nonprofit model. These changes suggest that companies are nonprofit organizations have a special relationship, in a certain extent can be mutual development. The boundaries between the two is not very obvious. With national policy changes and non-profit organizations own requirements, nonprofit organization economic indicators is becoming more and more important, therefore, non-profit organization accounting gradually from the budget accounting steering for accounting the economic situation changes, many of enterprise accounting principles also gradually adapted to nonprofit organizations. This is mainly based on the basic concept of enterprise and nonprofit organization accounting, by now the comparison between the two found problems between the two and find a solution.
Key Words：Enterprise Accounting ,Nonprofit organization accounting
目 录
一、企业会计与非盈利组织会计的基本理论.1
（一）企业会计的概述1
（二）非营利组织会计的概述2
（三）企业会计与非营利组织会计的现状.3
二、企业会计与非营利组织会计的比较….6
（一）会计核算基础的不同….….6
（二）核算的主体不同.……6
（三）会计核算过程不同….…7
（四）盈利性不同7
（五）会计要素的不同分类以及相应会计等式的不同7
（优尔）会计报表的不同.….….9
（七）收入支出的不同.….….10
三、企业会计与非盈利组织会计存在的问题…. …10
（一）企业会计存在的问题…10
（二）非营利组织会计存在的问题….….….11
四、企业会计与非盈利组织会计存在问题的解决对策.12
（一）企业会计问题的解决对策….…12
（二）非盈利组织会计问题的解决对策……13
五、结论.13
参考文献.…15
一、企业会计与非盈利组织会计的基本理论
(一)企业会计的概述
1.企业会计的定义
企业会计的主体是企业，主要目标是提高企业的经济效益，通过专门的方法连续、系统、全面、综合地核算、监督企业的业务经营活动。在企业经济的发展的前提下，逐步地进行预测、分析与控制的一种经营活动，企业会计是经济管理活动中的必要组成要素。企业会计的内容要根据该企业独有的性质和经营业务的多少来决定。企业会计要处理的对象是企业中能以货币作为计量单位的经济活动，工业、商业、服务业这三种模式是经济活动的主要划分。