Research On Accounting Mode Of Operating Institution

As one of the main carrier of the social management and public service function，and institutions in China is an indispensable part of government economic and socialmanagement，both for the development of the national economy，or in the field arebeneficial to the people’s livelihood， play a decisive role in. Institution is the maintarget of the reform of our institutions.In our country, institution and ordinaryinstitutions of the biggest difference is that the existence of operating income, butthey use the accounting model is the same, because the present our countryinstitution accounting mode there are assets accounting method is not scientific, theinternal control problems of system is not perfect, the accounting basis is notapplicable, cost accounting is not reasonable, with the increasingly fierce marketcompetition, management institution problems become more prominent, if notresolved, will inevitably become a stumbling block to our institution reform. So wemust improve the accounting method from the aspects of asset management, internalsupervision, accounting basis and the cost control, so as to establish a scientificaccounting system, steadily promote the reform of institutions. This paper putsforward some feasible suggestions and by analyzing the existing accounting researchon the mode of management institution problems, hoping to provide reference forthe reform of accounting and management institution to realize synchronousdevelopment..