| Along with the development of market economy in depth and the reform of public financial system, China's institutions public has also proceeded the system reform. The institution system reform requires establishing"administration and public institutions separating out, clear equity, definite responsibility, multiple constraints and scientific management"of modern business system. The Treasury's five reforms in finance, the reform of institution system and the promulgation of hospital's accounting system bring demands in accounting and management practice for domestic institutions."The Accounting Standards of Public Institution"(as The Standards for short) promulgated in 1988 has already hindered the development of present institutions. College as a part of the institutions,"The Accounting Regulation of Universities and Colleges"( as The Regulation for short) was compilers in accordance with"The Standards". College's position becomes increasingly important in the national economy. The article studies"Institution Accounting Standards"taking the college's accounting system as an example. It is very necessary and typical, but also point out the direction for the reform of"The Standards".This article opens up the research under the background above. Firstly, the article analyzes the problems of lacking theoretical guidance in domestic institution. And then brings up a framework of the institution accounting concept in a basis of assimilating the framework of financial concept abroad and the achievement of company accounting concept framework in nation. It provides the theoretical basis for establishing"The Standards". Secondly,"The Standards"contend accounting objectives, accounting hypothesis, accounting information quality characteristics, accounting elements of recognition, measurement and reporting and so on in basic theoretical issues. According to using for reference of research achievements at home and abroad, point out the existing problems of"The Standards"taking"The Accounting System"as an example. And then bring up concrete suggestions. Finally, combined with the advantages and disadvantages of"Institution Financial Regulations"promulgated by The Treasury in 2009, the author puts forward the new"Accounting System"(designed draft) in the application aspects. The"Accounting System"(designed draft) provides directions in the reform of"The Standards". |
