非营利组织是指同时具备不以营利为目的、资源提供者向该组织投入资源不取得经济回报、资源提供者不享有组织的所有权这三大特征的,包括依照国家法律、行政法规登记的社会团体、基金会、民办非企业单位和寺院、宫观、清真寺、教堂等组织。近年来,对非营利组织的诉讼呈明显上升趋势,但与之相对的却是有关非营利组织的诉讼迟迟不能判决,因为其中问题不仅涉及相关法律知识、还牵涉到复杂的会计专业知识。在一定程度上超出了法官的专业能力范畴,由此,熟悉法律知识同时也精通会计的 Non-profit organizations refer to those three characteristics that are not profit-oriented, that resource providers donate resources to the organization, and resource providers do not enjoy the ownership of the organization, including those registered in accordance with national laws and administrative regulations Groups, foundations, private non-enterprise units and temples, temples, mosques, churches and other organizations. In recent years, there has been a clear upward trend in the litigation of non-profit organizations, but on the contrary, the non-profit litigation can not be adjudicated because the problems involve not only legal knowledge but also complex accounting expertise. To a certain extent beyond the scope of the judge’s professional competence, thus familiar with legal knowledge is also proficient in accounting