The Conception about Implement of Accrual Basis Accounting in Non-profit Organizations

被引：0
|
作者：
Liu Yang [1 ]
机构：
[1] Tianjin Polytech Univ, Sch Business, Tianjin 300387, Peoples R China
来源：
PROCEEDINGS OF 2009 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION (5TH), VOL II | 2009年
关键词：
Non-profit organizations; Accrual basis; Cash basis;
D O I：
暂无
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
Most non-profit organizations use cash basis accounting. But accrual basis accounting is becoming the tendency of the accounting innovation for them with the establishing of marketing economic system, the changing of Government's functions, the promoting of the public finance system innovation and the strengthening of Government's supervision. The author provided some suggestion on how to implement accrual basis accounting.
引用
收藏
页码：956 / 959
页数：4
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