Research On Accounting Problems Of Public Welfare Institutions

With the continuous transformation of the social environment and the gradual deepening development of the economic system,China's current public institutions will gradually be divided into three categories: government managed and oriented institutions,public welfare institutions and business institutions.And the public welfare institutions are also in the stage of reform.Concerning its influence due to its close relationship with the market economic system;the continuous reform of the market economy and the increasingly intense competition.Also the public welfare institutions is not suitable for the management system and accounting system reform,so the study of public welfare institutions accounting is very necessary and significant.Based on the current accounting system and calculating system,this paper analyzes the public welfare institutions.Based on the existing study results of experts and scholars at home and abroad,this paper summarizes the relevant theories of public welfare institutions and the development trend in the next few years.And from the status quo of China's current public welfare institution's accounting system,this paper conducts an in-depth analysis and found out the problems in current accounting and in actual accounting work,such as the incompletion of the specification on accounting scope and accounting basis,the imcompletion of accounting work,the lackness of supervision mechanism.Based on the analysis of the above study,combined with the public welfare institutions' characteristics,from the perspective of accounting system,accounting methods and financial reporting system,this paper put forward the optimization proposal,to improve the financial reporting system,to improve and strengthen the work of accounting basis and related management system,to provide theoretical support and guidance for public welfare institution reform.