长期以来,慈善组织没有专门的会计制度可依,影响了慈善事业的健康发展。本文认为慈善组织应该执行《民间非营利组织会计制度》,并从会计信息质量特征和信息使用者的角度对在执行该制度过程中有关外汇核算和退回前期捐赠收入两个具体会计处理问题提出了看法及核算建议,以期弥补制度的不足。 For a long time, charitable organizations do not have a specific accounting system can be dependent on, affecting the healthy development of charities. This paper argues that charitable organizations should implement the “non-profit non-profit accounting system,” and from the perspective of accounting information quality characteristics and information users in the implementation of the system of foreign exchange accounting and the return of the previous donation two specific accounting issues put forward Opinions and accounting recommendations, in order to make up for the lack of system.