The New Institution Accounting System Assets Accounting Research

Of all the accounting elements, the most important factors of assets. Both the enterprises and institutions and non-profit organization, if there are no assets, have no the material basis for the operation. Assets accounting is to find out assets of the organization. Effective asset accounting can be real, comprehensive, accurately reflect the accounting entity available resources. For enterprises, effective asset accounting, can promote the asset management, improve the efficient use of assets. And has been implemented for15years in the institution accounting system assets accounting content and method with the further development of market economy already can’t meet the demand of the development of the business unit, also is unable to provide comprehensive accounting information to reflect the real business unit of fiduciary duty. In December2012, the ministry of finance issued the revised "institution accounting system" since January1,2013. The new system for larger assets accounting for the revision. Based on this background, choose the new asset accounting system, through the retrieval and reading, collect and organize a large number of documents, sort out the historical evolution of business accounting system, system to revise the background and significance; Assets accounting for the new system of the revised content and related accounting treatment for research. New system in asset accounting aspects complete, perfect, harmonious, scientific. Require infrastructure data into the "big accounting" accounting, complete accounting information; the introduction of "notional amount" of assets denominated in books, improve the entries that asset management; Add the corresponding content of accounts and accounting department budget, the government income and expenses classification, national Treasury centralized payment, state-owned assets management and so on financial reform, a harmonious accounting norms and other fiscal policies and regulations; Innovation of the "virtual" depreciation way of fixed assets accounting in does not affect the premise of the caliber of the budgetary expenditures, reflect the use and consumption, make assets more scientific. The implementation of the new system can help clear background, help institutions focus on efficient use of assets, the use of scientific management of assets to improve efficiency.