【摘要】：近十余年來(lái),基金會(huì)隨著中國(guó)經(jīng)濟(jì)蓬勃發(fā)展的同時(shí),也暴露出了許多的弊端,基金會(huì)的財(cái)務(wù)問(wèn)題層出不窮。媒體的曝光引發(fā)了社會(huì)大眾對(duì)基金會(huì)的“信任危機(jī)”,嚴(yán)重制約了基金會(huì)整個(gè)行業(yè)的良好發(fā)展。在我國(guó),基金會(huì)的會(huì)計(jì)核算應(yīng)遵循民政部2004年發(fā)布的《民間非營(yíng)利組織會(huì)計(jì)制度》。然而,該制度受到出臺(tái)時(shí)的條件限制,已經(jīng)不能解決新形勢(shì)變化下廣大利益相關(guān)者對(duì)于基金會(huì)會(huì)計(jì)信息的需要�；饡�(huì)的基本屬性和營(yíng)運(yùn)特征也將基金會(huì)與其他民間非營(yíng)利組織區(qū)別開(kāi)來(lái)。在這些環(huán)境下,構(gòu)建出一套適合中國(guó)國(guó)情的基金會(huì)會(huì)計(jì)制度在理論上與實(shí)踐上都具有重要的意義。論文從基金會(huì)的界定入手,確定了基金會(huì)財(cái)團(tuán)法人的性質(zhì),解釋了基金會(huì)的公益性和非政府性的基本屬性與信托代理和項(xiàng)目為主的營(yíng)運(yùn)特征,總結(jié)了它們對(duì)基金會(huì)會(huì)計(jì)產(chǎn)生的影響;通過(guò)對(duì)我國(guó)基金會(huì)會(huì)計(jì)體系現(xiàn)狀的分析,指出目前《民間非營(yíng)利組織會(huì)計(jì)制度》對(duì)基金會(huì)的不適應(yīng)問(wèn)題和基金會(huì)會(huì)計(jì)規(guī)范間的協(xié)調(diào)統(tǒng)一問(wèn)題,解釋了建立基金會(huì)會(huì)計(jì)制度的必要性;通過(guò)對(duì)比和分析美英兩國(guó)關(guān)于基金會(huì)的會(huì)計(jì)規(guī)范的內(nèi)容,并討論了外國(guó)基金會(huì)會(huì)計(jì)規(guī)范建設(shè)對(duì)我國(guó)的啟示;最終對(duì)我國(guó)基金會(huì)會(huì)計(jì)制度的基本理論進(jìn)行了研究,主要內(nèi)容包括:適用范圍和會(huì)計(jì)目標(biāo)、會(huì)計(jì)基本假設(shè)、會(huì)計(jì)核算基礎(chǔ)、會(huì)計(jì)要素和財(cái)務(wù)報(bào)告。本文的創(chuàng)新點(diǎn)在于提出了應(yīng)當(dāng)構(gòu)建一套適應(yīng)中國(guó)基金會(huì)現(xiàn)狀并且能夠促進(jìn)其發(fā)展的會(huì)計(jì)制度。此外,本文針對(duì)基金會(huì)的運(yùn)營(yíng)特點(diǎn)和會(huì)計(jì)信息使用者對(duì)基金會(huì)項(xiàng)目的會(huì)計(jì)信息需求,提出了基金會(huì)會(huì)計(jì)復(fù)合主體假設(shè)、持續(xù)與階段性運(yùn)營(yíng)假設(shè)、定期與非定期分期假設(shè)、貨幣與非貨幣計(jì)量假設(shè),討論了修正的權(quán)責(zé)制發(fā)生制在基金會(huì)項(xiàng)目會(huì)計(jì)中的應(yīng)用,并設(shè)計(jì)了基金會(huì)整體財(cái)務(wù)報(bào)告和基金會(huì)項(xiàng)目財(cái)務(wù)報(bào)告體系。
[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.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F233

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