摘要
非营利组织具有高度的资源依赖特性,其委托代理关系的特殊性决定了产权的公益性,不以营利为目的的组织运营方式使得非营利组织必须进行全面的绩效管理。绩效管理需要与之相适应的会计系统,而现行的事业单位会计制度和民营非营利组织会计制度都难以满足非营利组织绩效控制和评价的需要,需要构建绩效会计以优化现行的会计系统。非营利组织绩效会计是以信息为手段的绩效控制系统,以此为基础界定非营利组织绩效会计的目标、会计假设和会计对象,以资源、负债、资源剩余、投入、产出和效果为会计要素,以绩效财务会计和绩效管理会计的信息整合作为绩效会计的实现方式,构建了非营利组织绩效会计的基础理论体系。
Non-profit organizations are highly dependent on resources. Their unique principal-agent relationship of property rights determines the not-for-profit nature of its property rights. Non-profit-oriented organizational operation requires that non-profit organizations must undertake comprehensive performance management which, in turn, requires appropriate accounting system. Neither the present accounting system for public institutions nor that for private non-profit organizations could meet the needs of non-profit organization for performance control and evaluation. It is necessary to build a performance accounting system to improve the present accounting system. In view of the fact that the performance accounting of NPOs is a performance control system with information as its means, this paper deiines the goals, assumptions and objects of peribrmance accounting for NPOs. It further builds the basic theoretical framework for performance accounting for NPOs, employing accounting elements such as resources, liabilities, resource surplus, input, output and results and integrating information in both performance financial accounting and performance management accounting.
出处
《山东大学学报（哲学社会科学版）》
CSSCI
北大核心
2012年第5期128-135,共8页
Journal of Shandong University(Philosophy and Social Sciences)
基金
山东省社科规划重点课题资助
课题名称:山东省非营利组织基于绩效管理的会计模式研究(批准号07BJGJ30)
关键词
非营利组织
绩效会计
基础理论
not-for-profit organization
performance accounting
basic theory
