The similarities of enterprises' accounting principles to institutions' accounting principles in the respects of essential factor definitions and basic principles,the mergence of enterprises' and institutions' vocational works and management model and the fast development of folk non-profit organization in recent years were not only need to regular the accounting actor of non-profit organizations,but also need to combine two principles.This article used the experiences of west countries that combined two principles for reference,produced a method which to establish the combinative principle for enterprises and non-profit organizations.

This paper proposes a method to combine accounting principles for enterprises and non-profit organizations, based on the experiences of western countries.

Paper

Thinking on the Combination of Accounting Principles for Enterprises and Non-profit Organization

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