Discussion On The Accountant System Reformation Of Our Public Institution

Institution is the primary carrier of the society supervising and public service function in our country. It is a public department directly invested and managed by the government formed under the traditional system, and it is also an important composing part of the government economy and society management. In order to implement the commonality behalf and the long-term advantage of the country , the public institution is held and it is a kind of institution which offers commonweal products and commonality service to the society. Recently the Chinese institution reformation path is the classifying reformation. According to the course of the society classifying reformation, the capital channels of the institution are all fundamentally changing. And the Accountant System should also be reform and perfect correspondingly, in order to adapt the particularity of the accountant in the public institution. Therefore under the trend of the classifying reformation in the institutions, it is essential and practical to research the public institution in our country from the aspect of the criterion of the accountant.The logic point of this text is the theory explanation of the public institution. Based on the present institutions' accountant system and criterion, according to the trend of the institution's classifying reformation the text discuss the accountant aim, the accountant principal part, the accountant principle, the account confirming bases, the accountant intercalate stuffs, the accountant report forms system , the accountant calculating and the etc. It educes the conclusion that the society commonweal institution accountant criterion needs the further reforming, discuss the existent problems and put forward the reforming suggestion. The author tries to make some profitable explorations and experiments in the aspect of the society commonweal institutions' accountant criterion reformation, and bring forward the basic reforming framework.