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( 2 ) the raw materials accounting. The assets of nonprofit organizations invest only to the " set aside for expenses " reflects the financial expenditure in the year , will not be until after the expenditure tracking and monitoring , which may lead to extravagance and corruption phenomenon.

( 3 ) inventory accounting. Accounting nonprofit organizations exist in the inventory account reflects the false issue. In the purchase of office supplies to do by "business expenses " credit " bank" , and then offset against overage "business expenses ", so prone to false asset situation .

( 4 ) construction in progress accounting. For construction , non-profit organizations are often not acknowledged accounting , except when the payment for work done by the " Other receivables - unit" credit " bank " in the project payment is settled by doing "business expenses " loan " other receivables - units . " This accounting treatment is in fact inflated assets , while the hidden liabilities not reflected .

( 5 ) Accounting for intangible assets . In the " non-profit organizations accounting system" presented only " intangible subjects should be based on ' intangible ' ending balance subjects fill " intangible assets for which provision has been made has not been described , it should be how to fill .

( 6) liabilities. In accounting for liabilities , the liabilities did not confirm . Non-profit organizations to follow in accounting principle of prudence , should not overestimate assets or income , undervalued liabilities or expenses , so for possible liabilities should be recognized , and with the "State Compensation Law ," the implementation of the non- profit organizations will be faced with many potential debt problems , the more the need for a contingent liability for confirmation.

( 7 ) Taxes payable , other payables . China's tax law system does not engage in social welfare undertakings given for non-profit organizations, particularly non-governmental non-profit organization tax-exempt status of legal recognition . Non-profit organizations in the tax law will be included in the scope of taxation as taxpayers , then tax relief provisions for the re- engaged in social welfare undertakings given to the reduction, exemption or deduction legal treatment in advance , so that makes for-profit and non-profit public welfare of public welfare undertakings enjoy the same tax benefits. But also in the non-profit organization in the actual production capacity still exists as VAT , business tax, consumption tax businesses or individuals , but those liable to pay such taxes are required to pay city maintenance and construction tax . But not in the accounting system of the subjects described in the tax payable urban construction and maintenance tax accounting issues, but also in other payables unspecified additional education in the accounting issues .

1. low quality of service of employees

The staff of nonprofit organizations are mostly part-time staff . Many of the activities undertaken are relying on volunteers , but not before the induction training and education for their dedication , financial accounting personnel also low skills , poor awareness of issues such as supervision , which makes our overall quality of nonprofit organ本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。