Accountant Management In Public Institution & Research Of Financial Accounting-taking The Example Of The Company C To Discussion

In our country, the public institutions put to use the budget accounting system. The accounting system has been had three times deeply reformations, and has been built the suitable budget accounting system.During in the socialist market economy progress, the budget accounting system has many limitations. These limitations have not satisfied with the developments of the public institutions, e.g. can’t reflect the actual balance and execute the financial budget personally, due to the changefully man-made financial measurement to make anamorphic financial result, can’t give the scientific and correct evaluation of business performances in public institution, can’t give the scientific and correct judgment of allocated efficiency and operational efficiency, can’t give the needful decision-making accountant information in the actual income and payment system (business accounting).As satisfying the request of government macroeconomic management, should figure out the problems in financial management and cost accounting in the public institution, that ensure the accountant information chronicle validity, reality, in-time, income and payment submission ascendance, business risk consciousness, performance-check validity. That is propitious to estimate the long term decision-making of government department correctly, is steady to increase ability intensively, is increased to state-owned resources configuration effectively, and is evaluate the fiduciary responsibilities reasonably.This article is based on on-site interviews and case basic studies, through the actual situation of the company C to analyse the matter of financial administration on state-owned institutions and accounting which under the budgetary accounting system now. Combine the the real managerial requirement of the company C to put forward the reform means of financial administration on state-owned institutions and accounting.This article can divide into five chapters. The first chapter is introductory theory, it brief introduce the selected topic background and meaning, the research method and thought of this article. The second chapter is the summary of state-owned institutions, it briefly explain the state-owned institutions the concept, feature, assortment, aim and the difference of the ordinary Enterprise. The third chapter is described the background of the company C. The fourth chapter is to analyses the financial administration and accounting of company C. The analysis especially through the aspects of system construction, budget management, and assets management to find out the loophole and adverse effect of company C’s financial administration. And It also through the problem of fixed assets accounting, building project accounting, cash basis accounting in accounting to analyses the accounting system of state-owned institutions bring accounting information the adverse effect. In the fifth chapter, is to give the solve ways for the accountant management and problems in accounts adjustment. That is to impress the system building, to advance the staff diathesis, to run the all round budget management, to put the budget into the actual accountant management, to increase the rate of capital use, to keep and increase the capital value, to build the accumulated depreciation, the loss of impairment of assets, the capital funds cut down reserved accountant, to carry out check up on system, to consummate the authenticity of accountant information, to increase the account subject of building project, to put the basic account and construction account into one, to reflect the status of the public institution accountant thoroughly, to analyses actual problems, to accord the actual status to solve the accounting on the accrual basis.The results of this article can give the amended suggestion to actual shorts of accountant information in the company C, to help company C to solve the unreality account information problems, to unite the target and direction in the company C, to give the accountant way and require, to reply the function definition, to deepen target, to adjust the business running to give the new require and to advance the reformation and development for company C.