基金会费用核算与披露问题研究

发布时间：2019-02-22 21:09

【摘要】：基金会作为非营利组织的重要组成部分,在构建和谐社会方面起到了不可磨灭的功劳。但是在基金会迅速发展的过程中在费用核算环节暴露了各种各样的问题。例如成本、支出、费用概念混用、费用核算内容不全面、问接费用分配混乱、财务人员素质较低、披露信息相关性较差等。而这些存在的问题极大地降低了基金会的公信力,因此本文正是基于此点进行的。本文是理论意义与现实意义并存的。首先,本文是费用核算体系的重要组成部分,研究该课题将丰富费用核算理论,其次,费用核算对于提升基金会公信力是至关重要的,而公信力又是基金会的根本,因此加强基金会费用核算对于基会会可持续发展也具有十分重大的现实意义。本文共从五部分进行,第一部分体现了本文的研究背景与研究意义,第二部分对相关关键词进行界定与分析,第三部分对我国基金会费用核算与披露现状进行分析,指出存在的问题及这些问题的成因。第四部分,针对以上的研究成果,对基金会费用核算提出建设性的建议。第五部分,得出结论并及研究展望。因此,若要加强基金会费用核算,要从以下几个角度进行同步进行,即要统一报告项目的名称与内容,加强对间接费用分配的管理,并对劳务捐赠设立虚账户进行确认,明确项目成本核算内容,提高财务人员素质并加强对基金会费用核算的表外披露等。
[Abstract]:As an important part of non-profit organization, foundation plays an indelible role in building a harmonious society. However, in the rapid development of the Foundation in the cost accounting link exposed a variety of problems. For example, the concept of cost, expenditure, cost is mixed, the content of cost accounting is not comprehensive, the allocation of expenses is confused, the quality of financial personnel is low, the relativity of disclosure information is poor, and so on. These problems greatly reduce the credibility of the foundation, so this paper is based on this point. This paper is both theoretical and practical significance. First of all, this paper is an important part of the cost accounting system. Studying this topic will enrich the cost accounting theory. Secondly, the cost accounting is very important to enhance the credibility of the foundation, and the credibility is the foundation of the foundation. Therefore, strengthening the foundation cost accounting is also of great practical significance to the sustainable development of the Foundation. The first part reflects the research background and significance of this paper, the second part defines and analyzes the relevant keywords, the third part analyzes the current situation of accounting and disclosure of foundation expenses in China. The existing problems and the causes of these problems are pointed out. The fourth part, in view of the above research results, puts forward the constructive suggestion to the foundation expense accounting. The fifth part, draws the conclusion and the research prospect. Therefore, in order to strengthen the accounting of foundation expenses, we should synchronize the following aspects, that is, to unify the name and content of the reporting project, to strengthen the management of the distribution of indirect costs, and to confirm the establishment of virtual accounts for labor donations. Make clear the content of project cost accounting, improve the quality of financial personnel and strengthen the disclosure of the foundation's cost accounting out of the statement and so on.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234

【参考文献】