Reform, Innovation And Evaluation Of Accounting Standards Under The New Situation

In our country, the party newspaper is accompanied by the birth of the Communist Party of China, growing up with The Communist Party, and plays an very important role in the process of the development of our Party. It is always be regarded as the mouthpiece of the party and our people, and as the party’s propaganda department. It is an important tool of our party master ideology leadership, plays a leading role of public opinion, and helps communication between the party, the government and the people.At present, China’s reform and opening up has entered a new historical period, the reform of the cultural system have been vigorously promoted which is been regaled as an important part of the national strategy of reform, the Institutional reform is also in progress, which will have a far-reaching influence on party newspaper’s conception, management system, and sources of funding (income) at the same time, and also have a great impact on the accounting norms. However, due to the party have the attributes of ideology and the attributes of culture product at the same time, and in reality there are different kinds of complex system and management form,such as institutions and companies, how to implement the existing accounting standards is a problem the party newspaper have to face, how to reform the existing accounting standards, how to integrate resources from the point of view of system, the journalist and accounting personnel seems to be no in-depth study.The paper is based on a special angle of how funding and incomes stem from. First, the author analyzes the different development process of accounting standards between Chinese and foreign newspapers, induces the accounting of our party newspaper in different historical periods, researches on the innovations and experiences which The People’s Daily (central) and Dazhong Daily (provincial) have been taken in the reform of the cultural system, and also has carried on the empirical analysis. The accounting standards reform program to build a party funding (income) of system dynamics method to study the theoretical framework from the perspective of the source, through the determination of the boundary of accounting regulation system, establish causality for x daily accounting standards reform program to analysis the effect of the figure, the 5 feedback loop using the system dynamics method to carry on the analysis, through the comparison of the reform before and after the index we can draw the conclusion:the accounting reform, the promotion of x daily newspaper group development, cultural industry be on the upgrade of X. The author give the result of the implementation of the reform of the pilot scheme "realistic evaluation, raise the efficiency".At the same time, aiming at the problem of link may be formally launched the accounting standards reform, proposed to take control and intervention measures:first, to enhance the ability of the preparatory work in advance execution. Second, firm confidence and gradually complete the objectives of the reform, the reform process. Finally, the author put forward the party newspaper:to combine the reform of institutions, according to the "business enterprise, two separate" principle to implement the corresponding accounting standard, and strengthen the application of management accounting in the enterprise.