Study On Road Management Institution Accounting System Reform

2009years after the taxation reform of fuel, the transportation department of transportation and to coordinate the relevant department in2011introduced the central government to the local product prices and the tax reform transfer payment management measures, comprehensive cancelled across highway and so on many kinds of highway fees, set up financial capital supply and the safeguard mechanism. Seize all product prices and the tax reform of the opportune time, gradually eliminate government order to promote loan level2road tolling work,18provinces (cities) comprehensive cancelled the government loan level2toll roads, and dismissed charges site in1892, involving94000km highway mileage. Completed the government debt payments secondary roads and mileage audit check and balance that work. The three ministries combined transportation ministry unit out "on further perfect policy to promote investment and financing highway ordinary the sustainable and healthy development of several opinions", for the long-term mechanism establish common highway investment provides policy guarantee. The party’s15big since the report, road maintenance fees by budget funds instead of non-budgetary funds, the reform of the financial transfer payment funds. Since2000, the state increased spending on the four aspects of the reform, including a department budget, establish the Treasury centralized paying, government procurement and reform of non-taxable income. As the central and fiscal reforms forward, highway institutions of the accounting methods, financial management content, funding sources and so on various aspects will changes of accounting system in accounting subjects with the Settings, accounting transactions, accounting statements systems also needs for the corresponding reform, to better adapt to the highway institution accounting and financial management, the special requirements. In this paper, the accounting theory and institution accounting related theory to study, to domestic and international non-profit organization accounting in the comparison system, the accounting measurement principles, accountant course setting, accounting transactions and financial statements system also compared the paper carefully, and concludes that the highway should be adopted and institutions and expenditure and the special business is used the accrual conclusion. And this paper discusses the problems, and put forward the corresponding reform proposals.