随着改革开放后社会经济的飞速发展及社会制度的不断进步,我国社会公共服务体系日益完善,非营利组织数量不断增加,规模迅速扩大,其消耗的经济资源也越来越多。它们为我国公益事业的发展提供了重要力量,也在促进我国社会经济发展方面起到了不可忽视的作用。如何建立相应的准则、制度,规范非营利组织会计核算,使其更好地为公益事业和社会经济服务势必会成为改革的关键问题。本文分析了当前非营利组织情况,并对收付实现制的缺陷、权责发生制的优越性,以及现行准则下还有哪些事项可采用权责发生制作为核算基础这三方面进行了探讨,认为修正的应计制是更为适合的核算基础。 With the rapid socioeconomic development and the continuous improvement of the social system after the reform and opening up, China’s social public service system has been improved day by day. The number of non-profit organizations has been constantly increasing and its scale has rapidly expanded. As a result, its economic resources are also being consumed more and more. They have provided an important force for the development of China’s public welfare undertakings and played an important role in promoting the social and economic development of our country. How to establish the corresponding rules and regulations and standardize the non-profit organization’s accounting, so that it will serve the public welfare and social economy is bound to become the key issue of reform. This paper analyzes the current situation of non-profit organizations, and discusses the shortcomings of the realization of payment system, the superiority of the accrual basis of accruals, as well as what else under the current guidelines can adopt accrual basis for accrual basis, The revised accruals are the more appropriate accounting basis.