SNA的修訂與中國非營利機構核算的改進

摘要： 本文首先探討了SNA的非營利機構核算原理與改進思路,然后分析了中國非營利機構的核算實踐與存在問題,最后提出了中國非營利機構核算的改進設想和工作重點。
This paper first discussed accounting principles and the ways of improvement in nonprofit institutions of SNA,and then analyzed the practice and problems of accounting in China's nonprofit institutions; in the end,this paper puts forward the ideas of improvement and priorities in the field of accounting in China's nonprofit institutions.