The Research On The Reform Of The Accrual Basis Accounting Of The Public Institution

Accounting confirmation basis is a system for standardizing the process ofaccounting information production and transmission, it is in the service of the accountingobjectives. Throughout the world’s accounting confirmation basis adopted by thegovernments, there are the following four forms primarily:the cash basis,the modified cashbasis, the modified accrual basis and the accrual basis.For a long time,our countryinstitution accounting had been based on cash basis in order to meet the requests ofgovernment budget management.However,with the advance of our public finance reformand the transformation of government accounting objectives,the disadvantages of cashbasis was increasingly prominent;And at the same time, many OECD countries began tointroduce the accrual basis which can effectively promote the quality of accountinginformation into their government accounting, using accrual basis has become a worldwidetrend of the reform of government accounting.Under the pressure of internal and externalsurroundings,the accrual basis reform in our country government accounting shoud beconducted urgently,and the institution accounting as a part of the government accountingshould be reformed too.By comparing the legal concept、the scholar s points of view and combining with theinstitution classification reform, this thesis reasonably defines the scope of institution.Theinstitution acounting whose entity is closet to the market in our country governmentaccounting system is an professional accounting,and it is easier to introduce accrualbasis,so this thesis will focus on the accrual basis reform of our institution accounting andprovide a design basis for reform of the other government departments.Based on theexperience of American nonprofit organization accounting reform and China’s nationalconditions,this thesis puts forward that the institution accounting reform in our countryshould adopt a Gradual reform path.Some specific suggestions for reference are also putforward in this thesis,these suggestions are from five aspects including the scope ofreform、the accounting system、the application level、the operational mode and the accounting elements.In addition,we should also pay attention to the implementation ofsupporting measures to ensure the smooth progress of reform,to improve the quality ofaccounting information,to remove the fiduciary responsibility.