我国基金会会计制度建设研究

发布时间：2019-03-22 12:00

【摘要】：近十余年来,基金会随着中国经济蓬勃发展的同时,也暴露出了许多的弊端,基金会的财务问题层出不穷。媒体的曝光引发了社会大众对基金会的“信任危机”,严重制约了基金会整个行业的良好发展。在我国,基金会的会计核算应遵循民政部2004年发布的《民间非营利组织会计制度》。然而,该制度受到出台时的条件限制,已经不能解决新形势变化下广大利益相关者对于基金会会计信息的需要。基金会的基本属性和营运特征也将基金会与其他民间非营利组织区别开来。在这些环境下,构建出一套适合中国国情的基金会会计制度在理论上与实践上都具有重要的意义。论文从基金会的界定入手,确定了基金会财团法人的性质,解释了基金会的公益性和非政府性的基本属性与信托代理和项目为主的营运特征,总结了它们对基金会会计产生的影响;通过对我国基金会会计体系现状的分析,指出目前《民间非营利组织会计制度》对基金会的不适应问题和基金会会计规范间的协调统一问题,解释了建立基金会会计制度的必要性;通过对比和分析美英两国关于基金会的会计规范的内容,并讨论了外国基金会会计规范建设对我国的启示;最终对我国基金会会计制度的基本理论进行了研究,主要内容包括:适用范围和会计目标、会计基本假设、会计核算基础、会计要素和财务报告。本文的创新点在于提出了应当构建一套适应中国基金会现状并且能够促进其发展的会计制度。此外,本文针对基金会的运营特点和会计信息使用者对基金会项目的会计信息需求,提出了基金会会计复合主体假设、持续与阶段性运营假设、定期与非定期分期假设、货币与非货币计量假设,讨论了修正的权责制发生制在基金会项目会计中的应用,并设计了基金会整体财务报告和基金会项目财务报告体系。
[Abstract]:In the past ten years, with the vigorous development of China's economy, the foundation has also exposed a lot of drawbacks, and the financial problems of the foundation emerge one after another. The exposure of the media caused the trust crisis of the public to the foundation, which seriously restricted the good development of the whole industry of the foundation. In China, the accounting of foundations should follow the Accounting system of non-profit organizations issued by the Ministry of Civil Affairs in 2004. However, the system is restricted by the conditions when it was introduced, and it can not solve the need of fund accounting information for many stakeholders under the new situation. The foundation's basic attributes and operating characteristics also distinguish it from other non-profit organizations. Under these circumstances, it is of great significance both in theory and in practice to construct a set of fund accounting system suitable for China's national conditions. Starting with the definition of the foundation, the paper determines the nature of the legal person of the foundation financial organization, explains the basic attributes of the public and non-governmental nature of the foundation and the operating characteristics of the trust agent and the project as the mainstay. Summarized their impact on fund accounting; Based on the analysis of the present situation of the fund accounting system in China, it is pointed out that the current accounting system of non-profit organizations does not adapt to the foundation and the coordination and unification among the accounting norms of the fund are also pointed out. Explain the necessity of establishing fund accounting system; By comparing and analyzing the contents of the accounting norms of the foundation between the United States and the United Kingdom, this paper discusses the enlightenment of the construction of foreign foundation accounting norms to our country. Finally, the basic theory of fund accounting system in China is studied. The main contents are as follows: scope of application and accounting objectives, accounting assumptions, accounting basis, accounting elements and financial reports. The innovation of this paper is that we should construct a set of accounting system which can adapt to the present situation of China Foundation and promote its development. In addition, in view of the operating characteristics of the foundation and the accounting information users' demand for the accounting information of the foundation project, this paper puts forward the assumption of the compound subject of fund accounting, the assumption of continuous and phased operation, the assumption of periodic and non-periodic phasing. Based on the monetary and non-monetary measurement assumptions, this paper discusses the application of the modified accrual system in the accounting of foundation projects, and designs the overall financial reporting system of the foundation and the financial reporting system of the projects of the foundation.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

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