随着我国经济的迅速发展,非营利组织的数量也有着突飞猛进的增长,社会公众对于非营利组织的财务信息的披露也表现出了急切的了解愿望。然而我国非营利组织的会计核算制度却并没有跟上发展的脚步,至今已几近十年未进行修改完善,会计的规范上有着明显的模糊及不完善的地方,本文通过对现阶段国内非营利组织会计规范的研究,发现相关问题,并结合国内外相关组织的经验,提出改革我国非营利组织会计规范的建议,从而促进我国非营利组织的发展进步,完善我国的会计准则体系。 With the rapid economic development in our country, the number of non-profit organizations has also risen by leaps and bounds. The public also showed an urgent desire to understand the disclosure of financial information of non-profit organizations. However, the non-profit organization’s accounting system in our country has not kept up with the pace of development. So far, it has not been revised and perfected for nearly ten years. There are obvious vague and imperfect accounting standards. In this paper, Based on the research on the accounting norms of the profit-making organizations and their related problems, this paper proposes the suggestions of reforming the accounting norms of the non-profit organizations in our country based on the experience of relevant organizations both at home and abroad, so as to promote the development and progress of our non-profit organizations and perfect our accounting standards system.