社会团体执行的是《事业单位会计制度》,相对《企业会计制度》而言,其会计核算过程和核算内容都比较简单,但存在的问题形形色色,还是不容忽视的。笔者参与了某省四百余家省级协会、学会、研究会、基金会等社团组织年度会计报表的审计工作,据初步分析,存在的主要问题包括:一是会 Social organizations implement the “accounting system of public institutions,” compared with “enterprise accounting system”, the accounting process and accounting content are relatively simple, but the problems that exist in various aspects, or can not be ignored. The author participated in the auditing work of the annual accounting statements of more than 400 provincial-level associations, societies, seminars and foundations in a certain province. According to the preliminary analysis, the main problems are as follows: First,