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1、非营利组织管理会计的基本问题研究（Research on the basic problems of NPO management accounting）Research on the basic problems of NPO management accountingI. research backgroundIn recent years, the rapid growth of non-profit organizations has become a social force that has a close bearing on peoples lives. Many expert
2、s predicted: in the future, non-profit organization scale will continue to increase, the position will continue to increase, many assumed by the government in the past obligations by the non-profit organization (the topic also covers the government and institutions) to replace. In fact, the scientif
3、ic management of non-profit organizations has become the fastest growing area in the world today.Because our country is not an academic and practical circles were included in the management of accounting organization, the academic and practical field of communication opportunities are few, has not y
4、et established accounting organization management of non profit organization, lack of non profit management accounting works, it is to carry out the management of non profit organization accounting work has brought great difficulties. Due to the political environment, the cultural environment, the l
5、egal environment, the internal environment of non-profit organizations and the influence of the discipline system, the application of non-profit organization accounting in our country is very unsatisfactory. Aiming at the above problems, our research group used method of combination of theory and pr
6、actice, and combining with the management accounting in our country non profit organization in the application, and put forward some suggestions to improve the status and role of management accounting in Chinas non profit organization, in order to attract.Two, research contentThe first to the four p
7、art firstly explains the concept of non-profit organization, pointed out that there are three main criteria: the money supply of a money, do not want to withdraw or profit according to the proportion; the business operation is not to make money; the sale, transfer, redemption or bankruptcy liquidati
8、on, does not exist can share a a remaining dollar clear the rights and interests of the owners. At present, the concept of non-profit organization accounting has not been explicitly put forward, but the concept of budget accounting is used. The budget accounting reform since 1993 mainly formulated t
9、hree kinds of accounting system: the total budget accounting system, the administrative unit accounting system and the institution accounting system. According to the non-profit organization resources aims to improve the ability to provide goods or services for the whole society or a particular grou
10、p, the requirements of non-profit organizations into the fund concept in accounting, with all kinds of funds for accounting subject, rely on a self balance subject to record the assets and related liabilities and by all kinds of changes in net assets business income, expenses, and loss caused by the
11、 overflow. The Treasury is trying to establish a system of government accounting and nonprofit organization accounting standards system, prepared through several years of efforts, establish conform to our national conditions and consistent with international practices by the government accounting, n
12、on-profit organization accounting and business accounting of three major components of the accounting standard system.From the perspective of management accounting, the balance is not NPO financial management goal; from the confirmation basis, determine the balances only partially follow accrual, bu
13、t to a large extent on cash basis; from the distribution point of view, nonprofit organizations generally do not exist to the provider of wealth balances assignment problem; from the disclosure of accounting information perspective, NPO balance is not representing the organizations operating results
14、, only reflect changes in net assets. According to the actual situation of Chinas current reform and opening up, the research group believes the overall objectives of the organization management accounting content is: assist in the management of non-profit organizations to improve the management and
15、 improve the social benefit of the decision. The goal of NPO management accounting is to realize the unity of providing information and using information. Decision making, control and performance evaluation of management accounting and non-profit organizations to provide information to the managemen
16、t has more reliability and relevance of different management of non-profit organization accounting main functions: planning, organization, control and evaluation.The fifth part mainly discusses the difficulties of the theory and practice of NPO management accounting. The fundamental reason of the ma
17、nagement of non profit organization accounting application difficulty lies in the lack of profit driven organization has not yet attracted the attention of managers; and the economic and political system and cultural environment, legal environment, business decision-makers, management accounting and
18、 management accounting education method is too complex, there is no complete theoretical system, resulting in theory and the practice of the management of non profit organization accounting is very weak and limited. Management accounting of the uniqueness of nonprofit organization, they are not on t
19、he profit motive, but on a mission cohesion and guidance, through the mission propaganda to obtain external support and donations, to achieve coordinated operation within their organization. But as a public goods supplier to obtain social benefits, its operation and management should also focus on e
20、fficiency and achievements. We should absorb all kinds of advanced management methods and experiences,The operation mode of management accounting of non profit organization has entered a new stage of refinement and strategy. To this end, the construction way of management accounting of nonprofit org
21、anization is to promote the existing management accounting standard, including: the basic theory and method of system, practice and experience; to carry out the research on the management of non profit organization accounting case has Chinese characteristics, which is Chinas non-profit organizations
22、, accounting responsibility. In fact, the penetration between nonprofit organization and the organization management is not one-way, non-profit organizations have begun to consider and pay attention to some of the interests of society and environmental protection and other non profit target, which i
23、s a new development trend. Chinas management scholars should also take action to strengthen the study of non-profit organizations and their management issues. This is not only beneficial for the management of non-profit organizations to provide more effective guidance, and even can provide new manag
24、ement ideas and methods for non-profit organizations.The sixth, seventh, eighth part mainly discusses the application of non profit organization management accounting. First of all, the NPO management accounting plan is expounded. In all the functions, planning is in the primary and critical positio
25、n. The contents include: selected objectives, feasibility analysis, feasible plans, evaluation plans, selected plans, and the establishment of branch planning system and policies.The three part focuses on the problems in budget management of non-profit organizations, non-profit organization establis
26、hed on the principle of zero based budget; non profit organization accounting management control were explained in detail; put forward the international popular balanced scorecard is a measure of non-profit organization performance management is a comprehensive and effective method. From the four as
27、pects of finance, customer, internal execution, learning and growth to evaluate the organizations performance management.The target and financial characteristics of various non-profit organizations to non-profit organizations, non-profit organization determines the management accounting and profit o
28、rganization although there are some similarities, but more particularity different from enterprise management accounting: first, the consumer is not the main source of funds, the cost is not in accordance with the market economy law to charge. Second, the lack of profit index, management system of d
29、efect, is not complete, managers are often difficult to have the relative importance of various target agreement; for certain investment can help organizations achieve their goals in the extent to which it is difficult to determine; decentralized management of the difficult operation, comparison bet
30、ween different organizations cannot the performance of the. Third, nonprofit organizations are not very clear about their rights and responsibilities. Since non-profit organizations do not have profit indicators, it is difficult to assess the performance of the departments responsibilities and benef
31、its. Fourth, ownership form is special. The rights and interests of all assets belonging to the organization itself. However, non-profit organizations can not transfer, the rights and interests of assets sold, and must according to the requirements of operation, resources provider management and dis
32、posal of assets in some cases, usually not on the profit accounting.The ninth part is about the application of management accounting in non-profit organizations - Research on the application of university management accounting. Traditionally, our current education funds constitute the main considera
33、tion of appropriations and accounting convenience, failed to reflect the special cost structure of the fund, can not reflect the function division between activities, is not conducive to the cost of the university. Through the research on the per capita cost and payment system payment under the syst
34、em of college students, both adhere to the efficiency and fairness principle, in view of the current and future period of time, the higher education cost sharing standards (including tuition and accommodation fees) a year in 3000 to 4000 yuan. This standard should be an elastic standard, taking into
35、 account regional differences across the country. The research team has made a bold design for the evaluation of the efficiency of university education, and its contents are divided into two parts:Economic and social benefits. As far as accounting is concerned, the relation between the cost of educa
36、tion process and the results of education is generally analyzed by cost plus income. The measurement for the output of education, at present there are two main ideas: one is that in addition to intellectual education, other aspects are difficult to quantify, advocate the use of students test scores
37、to represent quality; another proposition from a comprehensive investigation of all aspects of quality, knowledge and skills of using standard analysis calculation method of the specific mode of operation, or a number of graduate quality conversion coefficient method. Analysis of factors of the effi
38、ciency in school management mode is not from the comparison between input and output, to examine the performance of school, but through the analysis of the factors influencing the effectiveness of education to assess the efficiency in school management status. The method of evaluation is the efficie
39、ncy coefficient method of management accounting, which is designed according to the principle of multiple objective programming.Three, value and significanceThis is the first time to give a detailed analysis of the reasons to the popularization and application of the current situation of management
40、accounting in the non-profit organization; according to the development trend of non-profit organizations and non-profit organizations in our country present situation, elaborated the establishment of nonprofit organization accounting system the necessity and importance of construction and managemen
41、t of non-profit organization accounting basic the theoretical system and method of operation system; at the same time, combined with Chinas actual situation, the use of empirical methods, application of analysis of our country government, hospital, College of management accounting, management accoun
42、ting that establish and implement not only feasible, but also further clarify the bright prospects; because the management accounting is a huge systematic project, in the objective environmental conditions existing nonprofits, very theoretical and practical circles widely participate actively, joint
43、 efforts to establish a Chinese Management accounting of nonprofit organizations. Therefore, with the development of the market economy and the deepening of the reform, the application of management accounting will become the internal requirements of non-profit organizations, and management accounti
44、ng will continue to improve and play a more and more important role. Study on the management of non profit organization accounting deeply, will promote the rich and innovative theories and methods of management accounting, and will make up the blank in the accounting research of non profit organization management, promote the development of basic principle of management accounting, found a lot of the special law and the principle of management accounting in the organization. Greatly broaden the research scope of management accounting, it is worth the effort to explore.