Study On Road Institution Accounting System Reform

The road Institution is a branch of traffic institution, the road Institution has both the social benefit nature and the production construction Institution nature, it is a public sector that has the social attribute and is formed by the government direct investment and management under traditional system, and it's the important component of the government economy and the social management. In recent years, Chinese institutions has carried out a series of reforms, the road Institution reform including the road Institution organization system and the institutional framework two aspect reforms, and the institutional framework mainly refers to the road Institution classification reform, has contained the road Institution accounting system reform. With the advancement of the classification reform of institution, profound changes will occur on various aspects such as the institutions funding sources, the accounting way, financial management and so on. Corresponding, the accounting system also need carry on reform and the consummation, so can better adapt to road Institution accounting and particular request of financial control. Therefore, under the tendency of the Institution classifies reform, it is necessary and has practical significance to study the road Institution accounting system reform. In absorption present Institution accountant system and take accounting system about domestic and foreign research results as foundation, according to the current situation on the classification of institution reform, study on the Institution accounting system which implemented to the present road Institution. Attempts to make some beneficial explorations and try in the road Institution accounting system reform, proposes the basic framework of road Institution accounting system reform. And expound on the mentality about the accounting system reform and the overall and special question that should be solved, has also carried on a more careful elaboration with the accounting objectives, accounting measurement principles, accountant confirmed and accounting pattern choice, the accounting subject establishment and the fiscal statement system and so on. Obtains the conclusion that the road Institution accounting system also should carry on reform according to the two-dimensional skeleton system of financial inventory accounting and budget accounting. And then carries on discussion to the exist question, puts forward the corresponding reform proposal. This article finding may provide certain real diagnosis support for our country road Institution accounting system reform, and provides certain beneficial policy suggestion.