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the movements of a financial and accounting entity . Fund accounting model is the inclusion of a variety of funds, including complex accounting entity , that is, each fund is an accounting entity , how many there are that many fund accounting entity . Using this model able to supervise the implementation of the budget , but also to meet the needs of internal and external users , but also reflects the fiduciary responsibilities. Fund accounting model can achieve control and checking whether the use of limited resources, compliance with legal and administrative requirements , is conducive to effective resource management and fiduciary responsibilities.

In the past a highly centralized economic system , China's non-profit organization accounting accounting model is used in the budget . This model could easily contribute to non-profit organizations struggle between capital and do not pay attention to value for money , leading to financial resources can not play a real efficiency. In budget accounting mode, various funds only accounting body content , not as a separate accounting entity . Fund accounting model compared with the budget there is an obvious lack of accounting model . And with the economic development , more and more suited to the budget accounting model , so this accounting model needs to be improved . Referring to foreign accounting model and combined with China 's actual conditions , China's non-profit organizations should build a " two criteria level , three criteria group " accounting model . About nonprofit accounting standards and specific guidelines are divided into two basic criteria level , which is the basic criterion for accounting nonprofit organizations at all levels to abide by the basic norms, specific guidelines are non-profit organizations specific business accounting and reporting reveal the specific practices. Three criteria group , that the whole system is divided into basic criteria accounting standards , general operational guidelines , specific industries and specific operational guidelines three groups. Basic criteria group include: developing purpose and scope , to determine the basic premise and basic accounting assumption, the general requirements of accounting , recognition, measurement, recording, reporting and accounting elements provide information. Universal group consists of a number of operational guidelines common specific criteria , including asset accounting standards, accounting standards liabilities , net assets accounting standards, fund accounting standards, operating income, GAAP, cost accounting principles and standards and other basic financial statements . Special industries and special operations group consists of a number of specific criteria specific guidelines constitute , including the budget and final accounts accounting standards, treasury accounting standards, welfare accounting standards, accounting standards donations , fund accounting standards, the consolidated financial statements of standards, guidelines and other summary financial statements .