The use of charitable status as a basis for regulation of nonprofit accounting
The use of charitable status as a basis for regulation of nonprofit accounting
复制标题
使用慈善地位作为非营利会计监管的基础
DOI：
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发表时间：
2010
期刊：
影响因子：
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通讯作者：
Gareth J. Morgan
中科院分区：
文献类型：
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作者：
Gareth J. Morgan
在英国，非营利组织（NPO）的许多监管都与慈善地位有关-但慈善机构不是一种法律的形式：许多类型的组织如果满足某些测试，就可以被承认为慈善机构，并不是所有的NPO都是慈善机构。最近的立法出台了
1996年，英格兰和威尔士对慈善机构的定义进行了修改，并对慈善机构的监管，特别是会计问题进行了重大修改，并于2000年、2005年、2008年和2009年进行了更新。苏格兰适用不同的慈善会计制度，北方爱尔兰最近颁布了新的提案。然而，对于那些非慈善机构的非营利组织，联合王国没有具体的会计框架：一切都取决于慈善地位问题。借鉴立法分析，现有的文献和实地考察，本文问到了1996年至2009年期间实施的各种慈善改革在多大程度上导致了一个有效的基础，在英国的非营利组织会计监管。
In the UK, much regulation of nonprofit organisations (NPOs) is linked to charitable status – but a charity is not a legal form: many types of organisation can be recognised as charities if they meet certain tests, and not all NPOs are charities. Recent legislation has introduced
changes to the definition of charity, and significant changes in the regulation of charities, especially on accounting issues, were implemented in England and Wales in 1996 with updates in 2000, 2005, 2008 and 2009. A different charity accounting regime applies in Scotland, and new proposals were recently enacted in Northern Ireland. Yet the UK has no specific accounting framework for those NPOs that are not charities: everything hinges on the issue of charitable status. Drawing on legislative analysis, existing literature and fieldwork, this paper asks how far the various charity reforms implemented over the period 1996–2009 have led to an effective basis for the regulation of NPO accounting in the UK.