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Private, nonprofit organization is an organization active in the field of social forms, plays a very essential role in the socio-economic development . Since reform and opening up , as China's economic development , the number and size of the various private, nonprofit organization has also been significant growth . In order to strengthen the supervision and management of the private, nonprofit organization , officially released by the Ministry of Finance in August 2004 , the private, nonprofit organizations accounting system , and effective as of January 1, 2005 . Promulgation and implementation of combined private, nonprofit organizations accounting system , this article elaborated on the basis of a clear connotation of the private, nonprofit organization , compared to the non-governmental non-profit organization of corporate accounting and business unit accounting accounting features , and with the the United States , the international non-profit organization accounting compared discusses the similarities and differences between China and international approach . The article first introduces the concepts , features , and performance in the form of a private, nonprofit organization , discusses our private non-profit organizations and public institutions , non-profit organization in the conceptual distinction , and then clear the basis of the accounting entity of the private, nonprofit organization , elaborated different according to its sources of funding and the enterprises and institutions , the private, nonprofit organization 's accounting goals . The article describes the basic and general principles of accounting recognition of the private, nonprofit organization , and finally , in accordance with the recognition and measurement of accounting elements , accounting elements , the order of the financial accounting report discusses the characteristics of private non-profit organization accounting , and focuses on the net assets and donations income accounting . Accounting standards of the private, nonprofit organization adapt to China's economic development , With the development of economy , the growth of the private, nonprofit organization , the accounting will be more close to international standard . The way out is to improve the social credibility , not-for-profit organizations must maintain its own credibility , the initiative to improve the self-regulatory mechanism to ensure the transparency of the financial revenues and expenditures of private non-profit organizations to achieve sustainable development .
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