Charity plays a positive role in promoting the development of harmonious society,acting as an important part of socialism with Chinese characteristics.In recent years,with the deepening of charitable concepts and the accumulation of resident wealth,the growth pace of charitable organizations in China has accelerated,and the donation forms have also been enriched.This article combines the working practice of the author,and explores the applicability of accounting treatment of charitable organizations receiving share donations of listed companies under the current non-profit organization accounting system.This article also compares the accounting differences and economic consequences under various accounting systems through practical cases,raising corresponding improvement suggestions.
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