民办非企业单位适用什么会计制度？ 民办非企业单位的会计制度是什么?
\u6c11\u529e\u975e\u4f01\u4e1a\u5355\u4f4d\u9002\u7528\u4ec0\u4e48\u4f1a\u8ba1\u5236\u5ea6\u6c11\u529e\u975e\u4f01\u4e1a\u5355\u4f4d\u9002\u7528\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u4f1a\u8ba1\u5236\u5ea6\u3002
\u6839\u636e\u300a\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u4f1a\u8ba1\u5236\u5ea6\u300b\u7b2c\u4e00\u6761 \u4e3a\u4e86\u89c4\u8303\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u4f1a\u8ba1\u6838\u7b97\uff0c\u4fdd\u8bc1\u4f1a\u8ba1\u4fe1\u606f\u7684\u771f\u5b9e\u3001\u5b8c\u6574\uff0c\u6839\u636e\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4f1a\u8ba1\u6cd5\u300b\u53ca\u56fd\u5bb6\u5176\u4ed6\u6709\u5173\u6cd5\u5f8b\u3001\u6cd5\u89c4\u7684\u89c4\u5b9a\uff0c\u5236\u5b9a\u672c\u5236\u5ea6\u3002
\u7b2c\u4e8c\u6761 \u672c\u5236\u5ea6\u9002\u7528\u4e8e\u5728\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u5883\u5185\u4f9d\u6cd5\u8bbe\u7acb\u7684\u7b26\u5408\u672c\u5236\u5ea6\u89c4\u5b9a\u7279\u5f81\u7684\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u3002\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5305\u62ec\u4f9d\u7167\u56fd\u5bb6\u6cd5\u5f8b\u3001\u884c\u653f\u6cd5\u89c4\u767b\u8bb0\u7684\u793e\u4f1a\u56e2\u4f53\u3001\u57fa\u91d1\u4f1a\u3001\u6c11\u529e\u975e\u4f01\u4e1a\u5355\u4f4d\u548c\u5bfa\u9662\u3001\u5bab\u89c2\u3001\u6e05\u771f\u5bfa\u3001\u6559\u5802\u7b49\u3002\u9002\u7528\u672c\u5236\u5ea6\u7684\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5e94\u5f53\u540c\u65f6\u5177\u5907\u4ee5\u4e0b\u7279\u5f81\uff1a
\uff08\u4e00\uff09\u8be5\u7ec4\u7ec7\u4e0d\u4ee5\u8425\u5229\u4e3a\u76ee\u7684\u548c\u5b97\u65e8\uff1b
\uff08\u4e8c\uff09\u8d44\u6e90\u63d0\u4f9b\u8005\u5411\u8be5\u7ec4\u7ec7\u6295\u5165\u8d44\u6e90\u5e76\u4e0d\u5f97\u4ee5\u53d6\u5f97\u7ecf\u6d4e\u56de\u62a5\u4e3a\u76ee\u7684\uff1b
\uff08\u4e09\uff09\u8d44\u6e90\u63d0\u4f9b\u8005\u4e0d\u4eab\u6709\u8be5\u7ec4\u7ec7\u7684\u6240\u6709\u6743\u3002
\u6269\u5c55\u8d44\u6599\uff1a
\u300a\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u4f1a\u8ba1\u5236\u5ea6\u300b\u7b2c\u516b\u6761 \u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5728\u4f1a\u8ba1\u6838\u7b97\u65f6\uff0c\u5e94\u5f53\u9075\u5faa\u4ee5\u4e0b\u57fa\u672c\u539f\u5219\uff1a
\uff08\u4e00\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u4ee5\u5b9e\u9645\u53d1\u751f\u7684\u4ea4\u6613\u6216\u8005\u4e8b\u9879\u4e3a\u4f9d\u636e\uff0c\u5982\u5b9e\u53cd\u6620\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u8d22\u52a1\u72b6\u51b5\u3001\u4e1a\u52a1\u6d3b\u52a8\u60c5\u51b5\u548c\u73b0\u91d1\u6d41\u91cf\u7b49\u4fe1\u606f\u3002
\uff08\u4e8c\uff09\u4f1a\u8ba1\u6838\u7b97\u6240\u63d0\u4f9b\u7684\u4fe1\u606f\u5e94\u5f53\u80fd\u591f\u6ee1\u8db3\u4f1a\u8ba1\u4fe1\u606f\u4f7f\u7528\u8005\uff08\u5982\u6350\u8d60\u4eba\u3001\u4f1a\u5458\u3001\u76d1\u7ba1\u8005\uff09\u7b49\u7684\u9700\u8981\u3002
\uff08\u4e09\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u6309\u7167\u4ea4\u6613\u6216\u8005\u4e8b\u9879\u7684\u5b9e\u8d28\u8fdb\u884c\uff0c\u800c\u4e0d\u5e94\u5f53\u4ec5\u4ec5\u6309\u7167\u5b83\u4eec\u7684\u6cd5\u5f8b\u5f62\u5f0f\u4f5c\u4e3a\u5176\u4f9d\u636e\u3002
\uff08\u56db\uff09\u4f1a\u8ba1\u653f\u7b56\u524d\u540e\u5404\u671f\u5e94\u5f53\u4fdd\u6301\u4e00\u81f4\uff0c\u4e0d\u5f97\u968f\u610f\u53d8\u66f4\u3002\u5982\u6709\u5fc5\u8981\u53d8\u66f4\uff0c\u5e94\u5f53\u5728\u4f1a\u8ba1\u62a5\u8868\u9644\u6ce8\u4e2d\u62ab\u9732\u53d8\u66f4\u7684\u5185\u5bb9\u548c\u7406\u7531\u3001\u53d8\u66f4\u7684\u7d2f\u79ef\u5f71\u54cd\u6570\uff0c\u4ee5\u53ca\u7d2f\u79ef\u5f71\u54cd\u6570\u4e0d\u80fd\u5408\u7406\u786e\u5b9a\u7684\u7406\u7531\u7b49\u3002
\uff08\u4e94\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u6309\u7167\u89c4\u5b9a\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u8fdb\u884c\uff0c\u4f1a\u8ba1\u4fe1\u606f\u5e94\u5f53\u53e3\u5f84\u4e00\u81f4\u3001\u76f8\u4e92\u53ef\u6bd4\u3002
\uff08\u516d\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u53ca\u65f6\u8fdb\u884c\uff0c\u4e0d\u5f97\u63d0\u524d\u6216\u5ef6\u540e\u3002
\uff08\u4e03\uff09\u4f1a\u8ba1\u6838\u7b97\u548c\u7f16\u5236\u7684\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u5e94\u5f53\u6e05\u6670\u660e\u4e86\uff0c\u4fbf\u4e8e\u7406\u89e3\u548c\u4f7f\u7528\u3002
\uff08\u516b\uff09\u5728\u4f1a\u8ba1\u6838\u7b97\u4e2d\uff0c\u6240\u53d1\u751f\u7684\u8d39\u7528\u5e94\u5f53\u4e0e\u5176\u76f8\u5173\u7684\u6536\u5165\u76f8\u914d\u6bd4\uff0c\u540c\u4e00\u4f1a\u8ba1\u671f\u95f4\u5185\u7684\u5404\u9879\u6536\u5165\u548c\u4e0e\u5176\u76f8\u5173\u7684\u8d39\u7528\uff0c\u5e94\u5f53\u5728\u8be5\u4f1a\u8ba1\u671f\u95f4\u5185\u786e\u8ba4\u3002
\uff08\u4e5d\uff09\u8d44\u4ea7\u5728\u53d6\u5f97\u65f6\u5e94\u5f53\u6309\u7167\u5b9e\u9645\u6210\u672c\u8ba1\u91cf\uff0c\u4f46\u672c\u5236\u5ea6\u6709\u7279\u522b\u89c4\u5b9a\u7684\uff0c\u6309\u7167\u7279\u522b\u89c4\u5b9a\u7684\u8ba1\u91cf\u57fa\u7840\u8fdb\u884c\u8ba1\u91cf\u3002\u5176\u540e\uff0c\u8d44\u4ea7\u8d26\u9762\u4ef7\u503c\u7684\u8c03\u6574\uff0c\u5e94\u5f53\u6309\u7167\u672c\u5236\u5ea6\u7684\u89c4\u5b9a\u6267\u884c\u3002\u9664\u6cd5\u5f8b\u3001\u884c\u653f\u6cd5\u89c4\u548c\u56fd\u5bb6\u7edf\u4e00\u7684\u4f1a\u8ba1\u5236\u5ea6\u53e6\u6709\u89c4\u5b9a\u7684\u5916\uff0c\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u4e00\u5f8b\u4e0d\u5f97\u81ea\u884c\u8c03\u6574\u8d44\u4ea7\u8d26\u9762\u4ef7\u503c\u3002
\uff08\u5341\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u9075\u5faa\u8c28\u614e\u6027\u539f\u5219\u3002
\uff08\u5341\u4e00\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u5408\u7406\u5212\u5206\u5e94\u5f53\u8ba1\u5165\u5f53\u671f\u8d39\u7528\u7684\u652f\u51fa\u548c\u5e94\u5f53\u4e88\u4ee5\u8d44\u672c\u5316\u7684\u652f\u51fa\u3002
\uff08\u5341\u4e8c\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u9075\u5faa\u91cd\u8981\u6027\u539f\u5219\u7684\u8981\u6c42\uff0c\u5bf9\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u51c0\u8d44\u4ea7\u3001\u6536\u5165\u3001\u8d39\u7528\u7b49\u6709\u8f83\u5927\u5f71\u54cd\uff0c\u5e76\u8fdb\u800c\u5f71\u54cd\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u4f7f\u7528\u8005\u636e\u4ee5\u4f5c\u51fa\u5408\u7406\u5224\u65ad\u7684\u91cd\u8981\u4f1a\u8ba1\u4e8b\u9879\uff0c\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u7684\u4f1a\u8ba1\u65b9\u6cd5\u548c\u7a0b\u5e8f\u8fdb\u884c\u5904\u7406\uff0c\u5e76\u5728\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u4e2d\u4e88\u4ee5\u5145\u5206\u62ab\u9732\uff1b\u5bf9\u4e8e\u975e\u91cd\u8981\u7684\u4f1a\u8ba1\u4e8b\u9879\uff0c\u5728\u4e0d\u5f71\u54cd\u4f1a\u8ba1\u4fe1\u606f\u771f\u5b9e\u6027\u548c\u4e0d\u81f3\u4e8e\u8bef\u5bfc\u4f1a\u8ba1\u4fe1\u606f\u4f7f\u7528\u8005\u4f5c\u51fa\u6b63\u786e\u5224\u65ad\u7684\u524d\u63d0\u4e0b\uff0c\u53ef\u9002\u5f53\u7b80\u5316\u5904\u7406\u3002
\u53c2\u8003\u8d44\u6599\u6765\u6e90\uff1a\u767e\u5ea6\u767e\u79d1\u2014\u2014\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u4f1a\u8ba1\u5236\u5ea6
\u7b2c\u4e00\u6761
\u4e3a\u4e86\u89c4\u8303\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u4f1a\u8ba1\u6838\u7b97\uff0c\u4fdd\u8bc1\u4f1a\u8ba1\u4fe1\u606f\u7684\u771f\u5b9e\u3001\u5b8c\u6574\uff0c\u6839\u636e\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4f1a\u8ba1\u6cd5\u300b\u53ca\u56fd\u5bb6\u5176\u4ed6\u6709\u5173\u6cd5\u5f8b\u3001\u6cd5\u89c4\u7684\u89c4\u5b9a\uff0c\u5236\u5b9a\u672c\u5236\u5ea6\u3002
\u7b2c\u4e8c\u6761
\u672c\u5236\u5ea6\u9002\u7528\u4e8e\u5728\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u5883\u5185\u4f9d\u6cd5\u8bbe\u7acb\u7684\u7b26\u5408\u672c\u5236\u5ea6\u89c4\u5b9a\u7279\u5f81\u7684\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u3002\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5305\u62ec\u4f9d\u7167\u56fd\u5bb6\u6cd5\u5f8b\u3001\u884c\u653f\u6cd5\u89c4\u767b\u8bb0\u7684\u793e\u4f1a\u56e2\u4f53\u3001\u57fa\u91d1\u4f1a\u3001\u6c11\u529e\u975e\u4f01\u4e1a\u5355\u4f4d\u548c\u5bfa\u9662\u3001\u5bab\u89c2\u3001\u6e05\u771f\u5bfa\u3001\u6559\u5802\u7b49\u3002
\u9002\u7528\u672c\u5236\u5ea6\u7684\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5e94\u5f53\u540c\u65f6\u5177\u5907\u4ee5\u4e0b\u7279\u5f81\uff1a
\uff08\u4e00\uff09\u8be5\u7ec4\u7ec7\u4e0d\u4ee5\u8425\u5229\u4e3a\u76ee\u7684\u548c\u5b97\u65e8\uff1b
\uff08\u4e8c\uff09\u8d44\u6e90\u63d0\u4f9b\u8005\u5411\u8be5\u7ec4\u7ec7\u6295\u5165\u8d44\u6e90\u5e76\u4e0d\u5f97\u4ee5\u53d6\u5f97\u7ecf\u6d4e\u56de\u62a5\u4e3a\u76ee\u7684\uff1b
\uff08\u4e09\uff09\u8d44\u6e90\u63d0\u4f9b\u8005\u4e0d\u4eab\u6709\u8be5\u7ec4\u7ec7\u7684\u6240\u6709\u6743\u3002
\u7b2c\u4e09\u6761
\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u4ee5\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u4ea4\u6613\u6216\u8005\u4e8b\u9879\u4e3a\u5bf9\u8c61\uff0c\u8bb0\u5f55\u548c\u53cd\u6620\u8be5\u7ec4\u7ec7\u672c\u8eab\u7684\u5404\u9879\u7ecf\u6d4e\u4e1a\u52a1\u6d3b\u52a8\u3002
\u7b2c\u56db\u6761
\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u4ee5\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u6301\u7eed\u7ecf\u8425\u4e3a\u524d\u63d0\u3002
\u7b2c\u4e94\u6761
\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u5212\u5206\u4f1a\u8ba1\u671f\u95f4\uff0c\u5206\u671f\u7ed3\u7b97\u8d26\u76ee\u548c\u7f16\u5236 \u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u3002
\u7b2c\u516d\u6761
\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u4ee5\u4eba\u6c11\u5e01\u4f5c\u4e3a\u8bb0\u8d26\u672c\u4f4d\u5e01\u3002\u4e1a\u52a1\u6536\u652f\u4ee5\u4eba\u6c11\u5e01\u4ee5\u5916\u7684\u8d27\u5e01\u4e3a\u4e3b\u7684\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\uff0c\u53ef\u4ee5\u9009\u5b9a\u5176\u4e2d\u4e00\u79cd\u8d27\u5e01\u4f5c\u4e3a\u8bb0\u8d26\u672c\u4f4d\u5e01\uff0c\u4f46\u662f\u7f16\u5236\u7684\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u5e94\u5f53\u6298\u7b97\u4e3a\u4eba\u6c11\u5e01\u3002
\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5728\u6838\u7b97\u5916\u5e01\u4e1a\u52a1\u65f6\uff0c\u5e94\u5f53\u8bbe\u7f6e\u76f8\u5e94\u7684\u5916\u5e01\u8d26\u6237\u3002\u5916\u5e01\u8d26\u6237\u5305\u62ec\u5916\u5e01\u73b0\u91d1\u3001\u5916\u5e01\u94f6\u884c\u5b58\u6b3e\u3001\u4ee5\u5916\u5e01\u7ed3\u7b97\u7684\u503a\u6743\u548c\u503a\u52a1\u8d26\u6237\u7b49\uff0c\u8fd9\u4e9b\u8d26\u6237\u5e94\u5f53\u4e0e\u975e\u5916\u5e01\u7684\u5404\u8be5\u76f8\u540c\u8d26\u6237\u5206\u522b\u8bbe\u7f6e\uff0c\u5e76\u5206\u522b\u6838\u7b97\u3002
\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u53d1\u751f\u5916\u5e01\u4e1a\u52a1\u65f6\uff0c\u5e94\u5f53\u5c06\u6709\u5173\u5916\u5e01\u91d1\u989d\u6298\u7b97\u4e3a\u8bb0\u8d26\u672c\u4f4d\u5e01\u91d1\u989d\u8bb0\u8d26\u3002\u9664\u53e6\u6709\u89c4\u5b9a\u5916\uff0c\u6240\u6709\u4e0e\u5916\u5e01\u4e1a\u52a1\u6709\u5173\u7684\u8d26\u6237\uff0c\u5e94\u5f53\u91c7\u7528\u4e1a\u52a1\u53d1\u751f\u65f6\u7684\u6c47\u7387\u3002\u5f53\u6c47\u7387\u6ce2\u52a8\u8f83\u5c0f\u65f6\uff0c\u4e5f\u53ef\u4ee5\u91c7\u7528\u4e1a\u52a1\u53d1\u751f\u5f53\u671f\u671f\u521d\u7684\u6c47\u7387\u8fdb\u884c\u6298\u7b97\u3002
\u5404\u79cd\u5916\u5e01\u8d26\u6237\u7684\u5916\u5e01\u4f59\u989d\uff0c\u671f\u672b\u65f6\u5e94\u5f53\u6309\u7167\u671f\u672b\u6c47\u7387\u6298\u5408\u4e3a\u8bb0\u8d26\u672c\u4f4d\u5e01\u3002\u6309\u7167\u671f\u672b\u6c47\u7387\u6298\u5408\u7684\u8bb0\u8d26\u672c\u4f4d\u5e01\u91d1\u989d\u4e0e\u8d26\u9762\u8bb0\u8d26\u672c\u4f4d\u5e01\u91d1\u989d\u4e4b\u95f4\u7684\u5dee\u989d\uff0c\u4f5c\u4e3a\u6c47\u5151\u635f\u76ca\u8ba1\u5165\u5f53\u671f\u8d39\u7528\u3002\u4f46\u662f\uff0c\u5c5e\u4e8e\u5728\u501f\u6b3e\u8d39\u7528\u5e94\u4e88\u8d44\u672c\u5316\u7684\u671f\u95f4\u5185\u53d1\u751f\u7684\u4e0e\u8d2d\u5efa\u56fa\u5b9a\u8d44\u4ea7\u6709\u5173\u7684\u5916\u5e01\u4e13\u95e8\u501f\u6b3e\u672c\u91d1\u53ca\u5176\u5229\u606f\u6240\u4ea7\u751f\u7684\u6c47\u5151\u5dee\u989d\uff0c\u5e94\u5f53\u4e88\u4ee5\u8d44\u672c\u5316\uff0c\u8ba1\u5165\u56fa\u5b9a\u8d44\u4ea7\u6210\u672c\u3002\u501f\u6b3e\u8d39\u7528\u5e94\u4e88\u8d44\u672c\u5316\u7684\u671f\u95f4\u4f9d\u7167\u672c\u5236\u5ea6\u7b2c\u4e09\u5341\u4e94\u6761\u52a0\u4ee5\u786e\u5b9a\u3002
\u672c\u5236\u5ea6\u6240\u79f0\u5916\u5e01\u4e1a\u52a1\uff0c\u662f\u6307\u4ee5\u8bb0\u8d26\u672c\u4f4d\u5e01\u4ee5\u5916\u7684\u8d27\u5e01\u8fdb\u884c\u7684\u6b3e\u9879\u6536\u4ed8\u3001\u5f80\u6765\u7ed3\u7b97\u7b49\u4e1a\u52a1\u3002
\u672c\u5236\u5ea6\u6240\u79f0\u7684\u4e13\u95e8\u501f\u6b3e\uff0c\u662f\u6307\u4e3a\u8d2d\u5efa\u56fa\u5b9a\u8d44\u4ea7\u800c\u4e13\u95e8\u501f\u5165\u7684\u6b3e\u9879\u3002
\u7b2c\u4e03\u6761
\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u4ee5\u6743\u8d23\u53d1\u751f\u5236\u4e3a\u57fa\u7840\u3002
\u7b2c\u516b\u6761
\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5728\u4f1a\u8ba1\u6838\u7b97\u65f6\uff0c\u5e94\u5f53\u9075\u5faa\u4ee5\u4e0b\u57fa\u672c\u539f\u5219\uff1a
\uff08\u4e00\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u4ee5\u5b9e\u9645\u53d1\u751f\u7684\u4ea4\u6613\u6216\u8005\u4e8b\u9879\u4e3a\u4f9d\u636e\uff0c\u5982\u5b9e\u53cd\u6620\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u7684\u8d22\u52a1\u72b6\u51b5\u3001\u4e1a\u52a1\u6d3b\u52a8\u60c5\u51b5\u548c\u73b0\u91d1\u6d41\u91cf\u7b49\u4fe1\u606f\u3002
\uff08\u4e8c\uff09\u4f1a\u8ba1\u6838\u7b97\u6240\u63d0\u4f9b\u7684\u4fe1\u606f\u5e94\u5f53\u80fd\u591f\u6ee1\u8db3\u4f1a\u8ba1\u4fe1\u606f\u4f7f\u7528\u8005\uff08\u5982\u6350\u8d60\u4eba\u3001\u4f1a\u5458\u3001\u76d1\u7ba1\u8005\uff09\u7b49\u7684\u9700\u8981\u3002
\uff08\u4e09\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u6309\u7167\u4ea4\u6613\u6216\u8005\u4e8b\u9879\u7684\u5b9e\u8d28\u8fdb\u884c\uff0c\u800c\u4e0d\u5e94\u5f53\u4ec5\u4ec5\u6309\u7167\u5b83\u4eec\u7684\u6cd5\u5f8b\u5f62\u5f0f\u4f5c\u4e3a\u5176\u4f9d\u636e\u3002
\uff08\u56db\uff09\u4f1a\u8ba1\u653f\u7b56\u524d\u540e\u5404\u671f\u5e94\u5f53\u4fdd\u6301\u4e00\u81f4\uff0c\u4e0d\u5f97\u968f\u610f\u53d8\u66f4\u3002\u5982\u6709\u5fc5\u8981\u53d8\u66f4\uff0c\u5e94\u5f53\u5728\u4f1a\u8ba1\u62a5\u8868\u9644\u6ce8\u4e2d\u62ab\u9732\u53d8\u66f4\u7684\u5185\u5bb9\u548c\u7406\u7531\u3001\u53d8\u66f4\u7684\u7d2f\u79ef\u5f71\u54cd\u6570\uff0c\u4ee5\u53ca\u7d2f\u79ef\u5f71\u54cd\u6570\u4e0d\u80fd\u5408\u7406\u786e\u5b9a\u7684\u7406\u7531\u7b49\u3002
\uff08\u4e94\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u6309\u7167\u89c4\u5b9a\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u8fdb\u884c\uff0c\u4f1a\u8ba1\u4fe1\u606f\u5e94\u5f53\u53e3\u5f84\u4e00\u81f4\u3001\u76f8\u4e92\u53ef\u6bd4\u3002
\uff08\u516d\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u53ca\u65f6\u8fdb\u884c\uff0c\u4e0d\u5f97\u63d0\u524d\u6216\u5ef6\u540e\u3002
\uff08\u4e03\uff09\u4f1a\u8ba1\u6838\u7b97\u548c\u7f16\u5236\u7684\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u5e94\u5f53\u6e05\u6670\u660e\u4e86\uff0c\u4fbf\u4e8e\u7406\u89e3\u548c\u4f7f\u7528\u3002
\uff08\u516b\uff09\u5728\u4f1a\u8ba1\u6838\u7b97\u4e2d\uff0c\u6240\u53d1\u751f\u7684\u8d39\u7528\u5e94\u5f53\u4e0e\u5176\u76f8\u5173\u7684\u6536\u5165\u76f8\u914d\u6bd4\uff0c\u540c\u4e00\u4f1a\u8ba1\u671f\u95f4\u5185\u7684\u5404\u9879\u6536\u5165\u548c\u4e0e\u5176\u76f8\u5173\u7684\u8d39\u7528\uff0c\u5e94\u5f53\u5728\u8be5\u4f1a\u8ba1\u671f\u95f4\u5185\u786e\u8ba4\u3002
\uff08\u4e5d\uff09\u8d44\u4ea7\u5728\u53d6\u5f97\u65f6\u5e94\u5f53\u6309\u7167\u5b9e\u9645\u6210\u672c\u8ba1\u91cf\uff0c\u4f46\u672c\u5236\u5ea6\u6709\u7279\u522b\u89c4\u5b9a\u7684\uff0c\u6309\u7167\u7279\u522b\u89c4\u5b9a\u7684\u8ba1\u91cf\u57fa\u7840\u8fdb\u884c\u8ba1\u91cf\u3002\u5176\u540e\uff0c\u8d44\u4ea7\u8d26\u9762\u4ef7\u503c\u7684\u8c03\u6574\uff0c\u5e94\u5f53\u6309\u7167\u672c\u5236\u5ea6\u7684\u89c4\u5b9a\u6267\u884c\u3002\u9664\u6cd5\u5f8b\u3001\u884c\u653f\u6cd5\u89c4\u548c\u56fd\u5bb6\u7edf\u4e00\u7684\u4f1a\u8ba1\u5236\u5ea6\u53e6\u6709\u89c4\u5b9a\u7684\u5916\uff0c\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u4e00\u5f8b\u4e0d\u5f97\u81ea\u884c\u8c03\u6574\u8d44\u4ea7\u8d26\u9762\u4ef7\u503c\u3002
\uff08\u5341\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u9075\u5faa\u8c28\u614e\u6027\u539f\u5219\u3002
\uff08\u5341\u4e00\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u5408\u7406\u5212\u5206\u5e94\u5f53\u8ba1\u5165\u5f53\u671f\u8d39\u7528\u7684\u652f\u51fa\u548c\u5e94\u5f53\u4e88\u4ee5\u8d44\u672c\u5316\u7684\u652f\u51fa\u3002
\uff08\u5341\u4e8c\uff09\u4f1a\u8ba1\u6838\u7b97\u5e94\u5f53\u9075\u5faa\u91cd\u8981\u6027\u539f\u5219\u7684\u8981\u6c42\uff0c\u5bf9\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u51c0\u8d44\u4ea7\u3001\u6536\u5165\u3001\u8d39\u7528\u7b49\u6709\u8f83\u5927\u5f71\u54cd\uff0c\u5e76\u8fdb\u800c\u5f71\u54cd\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u4f7f\u7528\u8005\u636e\u4ee5\u4f5c\u51fa\u5408\u7406\u5224\u65ad\u7684\u91cd\u8981\u4f1a\u8ba1\u4e8b\u9879\uff0c\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u7684\u4f1a\u8ba1\u65b9\u6cd5\u548c\u7a0b\u5e8f\u8fdb\u884c\u5904\u7406\uff0c\u5e76\u5728\u8d22\u52a1\u4f1a\u8ba1\u62a5\u544a\u4e2d\u4e88\u4ee5\u5145\u5206\u62ab\u9732\uff1b\u5bf9\u4e8e\u975e\u91cd\u8981\u7684\u4f1a\u8ba1\u4e8b\u9879\uff0c\u5728\u4e0d\u5f71\u54cd\u4f1a\u8ba1\u4fe1\u606f\u771f\u5b9e\u6027\u548c\u4e0d\u81f3\u4e8e\u8bef\u5bfc\u4f1a\u8ba1\u4fe1\u606f\u4f7f\u7528\u8005\u4f5c\u51fa\u6b63\u786e\u5224\u65ad\u7684\u524d\u63d0\u4e0b\uff0c\u53ef\u9002\u5f53\u7b80\u5316\u5904\u7406\u3002
\u7b2c\u4e5d\u6761
\u4f1a\u8ba1\u8bb0\u8d26\u5e94\u5f53\u91c7\u7528\u501f\u8d37\u8bb0\u8d26\u6cd5\u3002
\u7b2c\u5341\u6761
\u4f1a\u8ba1\u8bb0\u5f55\u7684\u6587\u5b57\u5e94\u5f53\u4f7f\u7528\u4e2d\u6587\u3002\u5728\u6c11\u65cf\u81ea\u6cbb\u5730\u533a\uff0c\u4f1a\u8ba1\u8bb0\u5f55\u53ef\u4ee5\u540c\u65f6\u4f7f\u7528\u5f53\u5730\u901a\u7528\u7684\u4e00\u79cd\u6c11\u65cf\u6587\u5b57\u3002\u5883\u5916\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5728\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u5883\u5185\u4f9d\u6cd5\u8bbe\u7acb\u7684\u4ee3\u8868\u5904\u3001\u529e\u4e8b\u5904\u7b49\u673a\u6784\u4e5f\u53ef\u4ee5\u540c\u65f6\u4f7f\u7528\u4e00\u79cd\u5916\u56fd\u6587\u5b57\u8bb0\u8d26\u3002
\u7b2c\u5341\u4e00\u6761
\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5e94\u5f53\u6839\u636e\u6709\u5173\u4f1a\u8ba1\u6cd5\u5f8b\u3001\u884c\u653f\u6cd5\u89c4\u548c\u672c\u5236\u5ea6\u7684\u89c4\u5b9a\uff0c\u5728\u4e0d\u8fdd\u53cd\u672c\u5236\u5ea6\u7684\u524d\u63d0\u4e0b\uff0c\u7ed3\u5408\u5176\u5177\u4f53\u60c5\u51b5\uff0c\u5236\u5b9a\u4f1a\u8ba1\u6838\u7b97\u529e\u6cd5\u3002
\u7b2c\u5341\u4e8c\u6761
\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u586b\u5236\u4f1a\u8ba1\u51ed\u8bc1\u3001\u767b\u8bb0\u4f1a\u8ba1\u8d26\u7c3f\u3001\u7ba1\u7406\u4f1a\u8ba1\u6863\u6848\u7b49\u8981\u6c42\uff0c\u6309\u7167\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4f1a\u8ba1\u6cd5\u300b\u3001\u300a\u4f1a\u8ba1\u57fa\u7840\u5de5\u4f5c\u89c4\u8303\u300b\u548c\u300a\u4f1a\u8ba1\u6863\u6848\u7ba1\u7406\u529e\u6cd5\u300b\u7b49\u7684\u89c4\u5b9a\u6267\u884c\u3002
\u7b2c\u5341\u4e09\u6761
\u6c11\u95f4\u975e\u8425\u5229\u7ec4\u7ec7\u5e94\u5f53\u6839\u636e\u56fd\u5bb6\u6709\u5173\u6cd5\u5f8b\u3001\u884c\u653f\u6cd5\u89c4\u548c\u5185\u90e8\u4f1a\u8ba1\u63a7\u5236\u89c4\u8303\uff0c\u7ed3\u5408\u672c\u5355\u4f4d\u7684\u4e1a\u52a1\u6d3b\u52a8\u7279\u70b9\uff0c\u5236\u5b9a\u76f8\u9002\u5e94\u7684\u5185\u90e8\u4f1a\u8ba1\u63a7\u5236\u5236\u5ea6\uff0c\u4ee5\u52a0\u5f3a\u5185\u90e8\u4f1a\u8ba1\u76d1\u7763\uff0c\u63d0\u9ad8\u4f1a\u8ba1\u4fe1\u606f\u8d28\u91cf\u548c\u7ba1\u7406\u6c34\u5e73\u3002
民间非营利组织会计制度
绛旓細閫傜敤銆婃皯闂撮潪钀ュ埄缁勭粐浼氳鍒跺害銆嬬殑闈炰紒涓氬崟浣嶅簲褰撳悓鏃跺叿澶囦互涓嬬壒寰侊細鈶磋缁勭粐涓嶄互钀ュ埄涓哄畻鏃ㄥ拰鐩殑锛涒懙璧勬簮鎻愪緵鑰呭悜璇ョ粍缁囨姇鍏ヨ祫婧愪笉鍙栧緱缁忔祹鍥炴姤锛涒懚璧勬簮鎻愪緵鑰呬笉浜湁璇ョ粍缁囩殑鎵鏈夋潈銆傚洜姝わ紝姘戝姙闈炰紒涓氬崟浣瑕佹牴鎹笂杩颁笁涓壒寰侊紝瀵圭収鏈崟浣嶅疄闄呮儏鍐碉紝鏍规嵁鎶曡祫鑰呯殑鎰忔効浣滃嚭鐣屽畾锛屽悓鏃舵弧瓒充笂杩颁笁涓壒寰佺殑闈炰紒涓...
绛旓細姘戝姙闈炰紒涓氬崟浣嶉傜敤鐨浼氳鍒跺害瀵广婃皯闂撮潪钀ュ埄缁勭粐浼氳鍒跺害銆嬨2004骞8鏈18鏃ワ紝璐㈡斂閮ㄤ笅鍙戜簡銆婂叧浜庡嵃鍙戙堟皯闂撮潪钀ュ埄缁勭粐浼氳鍒跺害銆夌殑閫氱煡銆(璐細[2004]7鍙)锛岃瀹氫簬2005骞1鏈1鏃ヨ捣鍦ㄥ叏鍥芥皯闂撮潪钀ュ埄缁勭粐鑼冨洿鍐呭叏闈㈠疄鏂姐傝鍒跺害閫傜敤浜庡湪澧冨唴渚濇硶鎴愮珛鐨勫悇绫绘皯闂撮潪钀ュ埄缁勭粐锛屽寘鎷ぞ浼氬洟浣撱佸熀閲戜細鍜屾皯鍔為潪...
绛旓細鑰屽湪鍏叡鏈嶅姟棰嗗煙锛屼簨涓氬崟浣浼氳鍒跺害閫傜敤浜庡浗鏈変簨涓氬崟浣嶏紝瀹冧滑鐨勮储鍔¤繍浣滄洿渚ч噸浜庡叕鐩婂拰绀句細鏁堢泭鐨勫疄鐜般備笌姝ゅ悓鏃讹紝鍚勭骇琛屾斂鏈哄叧鍜屽疄琛岃鏀胯储鍔＄鐞嗙殑鏈哄叧銆佹斂鍏氱粍缁囷紙绠绉拌鏀垮崟浣嶏級閲囩敤琛屾斂鍗曚綅浼氳鍒跺害锛岀‘淇濆叕鍏辫祫閲戠殑鍚堢悊绠＄悊鍜屼娇鐢ㄣ傜湡姝ｇ嫭鐗圭殑鏄姘戝姙闈炰紒涓氬崟浣嶄細璁″埗搴锛屽畠鐨勯傜敤鑼冨洿:杩欑被闈炶惀鍒╃粍缁囩殑...
绛旓細1銆佷竴銆姘戝姙闈炰紒涓氬崟浣鐨勪細璁″仛璐︽寜璐㈡斂閮ㄥ湪(璐細[2004]7鍙)鏂囥婃皯闂撮潪钀ュ埄缁勭粐浼氳鍒跺害鈥斺斾細璁＄鐩拰浼氳鎶ヨ〃銆嬩腑鍒跺畾浜嗘皯闂撮潪钀ュ埄缁勭粐(鍗虫皯鍔為潪浼佷笟鍗曚綅)浼氳绉戠洰杩涜鍋氳处銆2銆佷簩銆佹皯鍔為潪浼佷笟鍗曚綅鐨勪細璁″仛甯愭祦绋:鏍规嵁鍑虹撼杞繃鏉ョ殑鍚勭鍘熷鍑瘉杩涜瀹℃牳锛屽鏍告棤璇悗锛岀紪鍒惰璐﹀嚟璇侊紝鏍规嵁璁拌处鍑瘉鐧昏...
绛旓細1.鍊燂細鍏朵粬搴旀敹娆17958 璐凤細閾惰瀛樻17958 2.鍊燂細绠＄悊璐圭敤10775 鍊燂細寰呮憡璐圭敤96973 璐凤細閾惰瀛樻107748 3.鍊燂細绠＄悊璐圭敤14169.6 璐凤細閾惰瀛樻14169.6
绛旓細涓皬浼佷笟鍒掑瀷鏍囧噯瑙勫畾銆嬫墍瑙勫畾鐨勫皬鍨嬩紒涓氭爣鍑嗙殑浼佷笟銆3銆併浼佷笟浼氳鍑嗗垯銆嬶紝閫傜敤浜庡湪鎴戝浗澧冨唴璁剧珛鐨勪紒涓氥4銆併婃皯闂撮潪钀ュ埄缁勭粐浼氳鍒跺害銆嬶紝閫傜敤浜庡湪鎴戝鍐呬緷娉曡绔嬬殑绗﹀悎鏈埗搴﹁瀹氱壒寰佺殑姘戦棿闈炶惀鍒╃粍缁囷紝鍖呮嫭渚濈収鍥藉娉曞緥銆佽鏀挎硶瑙勭櫥璁扮殑绀句細鍥綋銆佸熀閲戜細銆姘戝姙闈炰紒涓氬崟浣鍜屽闄佸瑙傘佹竻鐪熷銆佹暀鍫傜瓑銆
绛旓細姘戝姙闈炰紒涓浼氳鍒跺害锛氫负浜嗚鑼冩皯闂撮潪钀ュ埄缁勭粐鐨勪細璁¤涓猴紝鎻愰珮鍏朵細璁′俊鎭川閲忥紝璐㈡斂閮ㄦ牴鎹婁腑鍗庝汉姘戝叡鍜屽浗浼氳娉曘嬪強鏈夊叧娉曡锛屽埗瀹氬苟鍙戝竷浜嗐婃皯闂撮潪钀ュ埄缁勭粐浼氳鍒跺害銆嬶紝鑷2005骞1鏈1鏃ヨ捣瀹炴柦銆傘婃皯闂撮潪钀ュ埄缁勭粐浼氳鍒跺害銆嬪叡8绔犮76鏉°傝姹傦細姘戝姙闈炰紒涓氬崟浣瑕佷氦钀ヤ笟绋庡拰钀ヤ笟绋庣殑闄勫姞绋庯紝鍚堣绋庣巼涓鍏...
绛旓細涓閫傜敤銆姘戝姙闈钀ュ埄缁勭粐鏈烘瀯涓嶅垎澶у皬锛屼竴寰嬩娇鐢ㄩ潪钀ュ埄缁勭粐浼氳鍒跺害銆傞潪钀ュ埄缁勭粐鏈烘瀯涓嶆槸鍏ㄩ儴椤圭洰閮藉厤绋庯紝鍏嶇◣椤圭洰锛堝鎹愯禒銆佷細璐规敹鍏ャ佽储鏀胯ˉ璐寸瓑锛夊彲浠ュ厤绋庯紝搴旂◣椤圭洰锛堝鍑哄敭鑷埗浜у搧銆佸箍鍛婃敹鍏ョ瓑锛夎繕瑕佷氦绋庣殑鍟娿傞潪钀ュ埄缁勭粐涓嶅厑璁稿垎绾㈡槸姝ｇ‘鐨勩
绛旓細姘戝姙闈炰紒涓氶傜敤姘戝姙闈炰紒涓氫細璁″埗搴锛屾病鏈夊疄鏀惰祫鏈鐩
绛旓細銆愮瓟妗堛戯細B 鏈鑰冩煡鐨勬槸璐㈠姟鍒跺害銆傝鑼冧細璁¤涓恒姘戝姙闈炰紒涓氬崟浣灞為潪钀ュ埄缁勭粐锛屽簲鎸夌収銆婃皯闂撮潪钀ュ埄缁勭粐浼氳鍒跺害銆嬬殑瑙勫畾锛岃繘琛屼細璁℃牳绠楋紝缂栧埗璐㈠姟浼氳鎶ュ憡锛屽強鏃跺弽鏄犳皯鍔為潪浼佷笟鍗曚綅鐨勮祫婧愮姸鍐点佽礋鍊烘按骞炽佽祫閲戜娇鐢ㄦ儏鍐靛強鍏舵晥鏋溿佺幇閲戞祦閲忕瓑淇℃伅銆傛晠閫塀銆
