自2005年1月1日起,我国民间非营利组织开始实行新发布的《民间非营利组织会计制度》(以下简称“新制度”)。新制度首次对民间非营利组织的会计核算行为进行了规范,现对其在实际应用中的几个问题作简要介绍分析。1、固定资产计提折旧民间非营利组织之前适用的是《事业单位会计制度》。该制度规定固定资产在购置时一次性列作支出;在其使用期内, Since January 1, 2005, China’s non-governmental non-profit organizations have started to implement the newly issued “Non-governmental Non-profit Organization Accounting System” (hereinafter referred to as “the new system”). For the first time, the new system regulates the accounting practices of non-governmental non-profit organizations, and briefly introduces some of its problems in practical application. 1, Depreciation of fixed assets Private non-profit organizations before the applicable “Institutional Accounting System.” The system provides for one-time expenditures on fixed assets purchased at the time of purchase; during its service life,