特定非営利活動法人会計の課題

概要

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Three years have passed since the law to Promote Specified Nonprofit Activities (aka NPO Law) has been enforced in Japan. As is generally known, this law was legislated in the form of lawmaker-initiated legislation, in the wake of activities of many volunteer groups that helped victims of the Kobe earthquake in 1995. This law has an excellent reputation because it has absorbed many civil groups' advice. However, to be deliberated and legislated in the short term, it has some problems even now. The main problem is that this law has no clear standards about the financial accounting for Non-Profit Organizations. In this paper, at first, I give an outline of the financial accounting regulation for Non-Profit Organizations in USA. And then, I consider the actual condition of it in Japan. At the end, I present some suggestions about needs to be improved in the financial accounting regulation for Non-Profit Organizations in Japan.
2002-05-09