台灣建立非營利組織會計法之研究

The study on Accounting Law of Non-profit Organization in Taiwan

郭愛蓮(Ai-Lien Kuo)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100422

摘要

本研究利用文獻資料分析法，探討會計法對非營利組織的重要性，其次，探討台灣目前非營利組織之分類、現狀與對會計制度之規範，最後，藉由與目前商業會計法規定的比較，參酌大陸非營利組織會計制度的規定，擬定對台灣非營利組織會計法建立之方向。

經過文獻分析與現行法令規範，發現台灣是非營利組織高度發展的社會，而對於非營利組織之會計規範多且混亂，且立法於不同主管機關所訂定之規章中，只能依據不同的組織特性，建立一些不同非營利組織適用的會計原則，甚至有些原則已經過時不適用，非常不利於非營利組織的營運；因此，從目前商業會計法的規定中，參考大陸現行對非營利組織會計作業之規範，試著擬定一套屬於非營利組織應有的會計法，讓非營利組織會計法令有明確遵循方向，進而提升非營利組織之公信力，並建全台灣非營利組織發展。

關鍵字

非營利組織 ； 商業會計法 ； 非營利組織會計

並列摘要

In this study, literature analysis was used to investigate the importance of the accounting law for the non-profit organization. The classification and status of the non-profit organization in Taiwan and regulations for accounting system was discussed. Finally, by comparing to the current business accounting regulations and taking into account the regulations of the accounting system of non-profit organization in mainland China, the direction of the accounting Law for the non-profit organizations in Taiwan was established.

After analyzing existing literature and current laws and norms, we found that the non-profit organizations were highly developed in Taiwan. However, the accounting regulations for non-profit organizations were too many to be regulated and were defined in different authorized department. We could only base on different organization’s characteristics to establish the accounting principles for different non-profit organizations, even some of them were out of date and inappropriate. This caused a disadvantage for the operation of non-profit organizations. Therefore, from the current Commercial Accounting Law and referring rules of current accounting operation in mainland China, we tried to develop a proper Account Law for non-profit organizations and to make a clear direction followed by non-profit organizations and to enhance the credibility of the non-profit organizations, and to consolidate the development of non-profit organizations in Taiwan.

並列關鍵字

non-profit organizations ； non-profit organizations accounting ； Commercial Accounting Law

參考文獻

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