兩岸非營利組織會計制度之比較研究

A Comparative Study on NPO Accounting System Between Taiwan & China

王瓊腧(Chung-Yu Wang)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600557

摘要

摘要
近年來台灣社會各種類型的組織團體發展蓬勃，對於政府組織力有未逮，而私人企業也不願介入的領域，非營利、公益及非政府等組織已然成為社會的重要中介機制，同時可預期的未來亦將扮演日益重要的角色。而非營利組織的資源多來自於社會的捐贈所得，因此，其資金的來源及涉及的公眾層面亦較廣，而作為非營利組織與捐贈人、會員、服務對象及主管機關等溝通管道的會計訊息，其質與量更形重要。

中國大陸自 2005年1月1日起在全國民間非營利組織全面實施「民間非營利組織會計制度」，不可諱言的，這是該國會計改革過程中一項重要變革，同時對於提升民間非營利組織的會計規範、會計資訊質量和透明度，具有非常重要的現實意義。本研究針對中國大陸非營利組織會計制度提出以下三點改進方向：勞務捐贈之認列、部分內容不夠詳細、資產減值準備提列的規定缺乏可行性、會計報表資訊不夠完整。

相對的，在非營利組織的財務規範方面，台灣顯然是落後許多的。目前台灣非營利組織關於財務會計制度的規範，散亂於各主管機關制定之法規中，在無非營利組織可遵循之專用公認會計原則下，非營利組織在財務報表表達與績效衡量上產生了相當大的困難度。因此，本研究建議應加緊訂定一套完整的非營利會計準則以供遵循，進而趨使非營利組織的發展更加正常、透明化。

關鍵字

非營利組織 ； 會計制度

並列摘要

All kinds of organizations in Taiwan develop flourishingly in recent years. Non-profit organizations(NPOs), non-governmental organizations(NGOs) and organizations for public interests have become important intermediary mechanism for the fields which private enterprises do not want to throw in their energy and the fields of which government could not take care. These organizations can be expected to play the increasingly important roles in the future. The resources of NPOs come from the donated incomes of society, so the sources of its fund and public aspects involved are relatively wide. The quality and quantity of financial information being a communication method between NPOs and the donator or member, client, authorities and so forth is definitely important.

Mainland China implements ‘the non-governmental accounting system for nonprofit organizations’ in an all-round way in national non-governmental nonprofit organization since January 1, 2005. Without scruple to say, this is an important innovation to their fiscal reform. At the same time, it has a very important realistic meaning for promoting the quality and openness in the accounting criteria and financial information of the non-governmental NPOs. For improvement of the accounting system for NPOs in Mainland China, this study proposes the following three points. First, part of the contents about the acknowledgement of labor donation lacks details. Second, the listed regulations of the preparation of asset devaluation is unfeasible. Third, the information in financial statements is not complete.

Relatively, on the financial criteria for NPOs, Taiwan obviously lags behind a lot. At present, in Taiwan, the criteria of financial accounting system for NPOs are distributed unsystematically over different codes enacted by relevant authorities. For lack of the specified and recognized accounting principle, NPOs have difficulties in expressing financial statements and evaluating performance. Therefore, what this study suggests is to enact a complete accounting code for NPOs and make NPOs abide by it. By this code, the development of NPOs will be more regular and open.

並列關鍵字

non-profit organizations ； accounting system