Research on Public Institutions Reform of Accounting

摘要

With the development of market economy,the accounting environment also changes,and which makes the current institutions accounting criterions demonstrate many drawbacks.This paper uses the methods of reasoning and research.Through analyzing the existing accounting subjects system of institutions,the basis of accounting,cost accounting,related intangible assets,fixed assets,foreign investment,net assets accounting,and accounting reporting system,it raises many issues of the accounting in institutions.So we must reform the current accounting methods in the process of public institutions reform.For the existing problems in present accounting aspects of institutions,this paper has put forward a series of feasible measures and suggestions to complete the accounting in institutions.