在社会管理主体趋于多元化的今天,非营利组织发展迅猛,已经成为了社会管理中不可或缺的存在。社会资本的大量流入使非营利组织会计变得越来越重要,但非营利组织会计在发展中也存在着些许问题。本文首先分析非营利组织会计的基本概念,在此基础上讨论了非营利组织会计存在的一些问题,并提出相关建议。 Now that the main body of social management tends to be diversified, the rapid development of non-profit organizations has become an indispensable existence in social management. The influx of social capital has made NPO accounting more and more important, but there are some problems in the development of NPO accounting. This paper first analyzes the basic concepts of NPO accounting, discusses some problems existing in NPO accounting and puts forward relevant suggestions.