2002年9月财政部发布了《民间非营利组织会计制度》征求意见稿(以下简称《制度》),对民间非营利组织(以下简称非营利组织)会计核算的基本原则和核算办法作了明确规定。这是与国际惯例接轨的重大探索,对现行事业单位会计准则和制度的修订与完善也具有重要参考价值。一、基本原则 In September 2002, the MOF released the Opinion on the Opinion of the Civil Non-profit Organizations Accounting System (hereinafter referred to as the “System”), clarifying the basic principles and accounting methods of the non-profit non-profit organizations (hereinafter referred to as non-profit organizations) Provisions. This is a major exploration into the practice of international practice. It is also of important reference value for the revision and improvement of the current accounting standards and systems of public institutions. First, the basic principle