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.

关键词： Public institutions Accounting Accounting reform

作者: Zhao Xine Zhao Guangrui

作者单位: School of Management,Wuhan University of Technology,P.R.China,430070 Liuzhou Wuling Motors United Development Co.,Ltd.Liuzhou,P.R.China,545007

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）