The Research On The Reform Of The Accounting System's Mode Of The Operational Public Institution In Our Country

The public institution is the main carrier of the social management and the public service function of our country, it is the important components of government's economy and social management, and have very important function on national economy and the national economy and the people's livelihood .With the promotion of the reforms of public institution at all levels, the public institution of our country, especially operational public institution, one that has more and more close relationship with the market, will face the keen competition coming from the international and domestic market directly. If the public institution want to move towards the market, it is imperative to implement commercialized management. This requires us should keep deep studying on the course of reforming to the unit's corporation of our national affairs industry.This thesis mainly adopts documents, study the research approach to combine regulator with positive research, and is devoted to setting up the accounting system's mode that is even more practicability and effective, and offer the theoretical direction for commercialized reform of the operational public institution of our country. The text has six chapters, and is mainly divided into five parts.The first part is foreword .Have mainly introduced the background in selecting this title, the research meaning, the frame of the conceiving, domestic and foreign document survey and research approach of this thesis, etc.The Second part is the analysis of the accounting system's current situation of operational public institution of our country .Make the hair from the circle of the relevant concept at first, compare the similarities and differences of domestic public institution and international nonprofit organization, and then review the reform course of the unit of our national affairs industry , and analyze the question exists in the accounting system's mode in the operational current financial management mode of the public institution of our country, finally analyze the necessity and feasibility of the operational financial management mode reform of public institution .The third part includes chapter three and the chapter four. It is mainly about the foreign management mode of nonprofit organization taking U.S.A. as example and the accounting system of public institution of our country taking public traffic institution as example. Chapter three has used the advanced experience of U.S.A.'s nonprofit organization for reference from two respects. Firstly ,set about from the respect of accounting system , analyze the deficiency of the agency accounting system of acting industry now of our country from accounting goal, accounting subject, accountant check and calculate the system and accounting report system separately; Then analyze the point which is worth for the operational public institution of our country to draw lessons from. Chapter four carries on the study of the reform from the four respects to explain the method of the accountant checks and calculates, which is mainly studying the operational public institution in our country needs to improve themselves in these four respects under our country's present economic condition.The fourth part is real example analysis. By making investigations on current the accounting system of Engineering Channel Bureau of Changjiang River, analyses the trade characteristics and business characteristics of the traffic public institution of our country. Analyze the current accounting system's mode at first; then put forward the reform scheme that is more suitable and effective.Finally is the conclusion and prospect. Summarize the conclusion by the analysis and research of the foregoing paragraphs, and propose that the reform of the operational public institution of our country is not once for all, but should combine the constantly changeable domestic and international environment to reform, and grow with the era constantly.