Construction Of Accounting System Of ST Research Institute Of Chinese Academy Of Sciences Based On Enterprise Reform

Along with the deepening of national political system and economic system reform,national functional departments usher in major reforms in succession.As one of the affiliated agencies of public institutions,the scientific research institution is bound to usher in major reforms.The Chinese Academy of Sciences,as the head of the national institute of scientific research,also actively responds to national call,and completes thirteen institutions' enterprise reform depend on government sector's approval documents since 2000 years.But the reform isn't over,the institutes of Chinese Academy of Sciences which are up to the entrepreneurial innovation's requires are planning to reform.Especially after promulgating "Implementation Guidance of Classification reform of public institutions" in 2011,the reform of scientific institutions is driving on the highway.Institutional change is bound to need the reconstruction of accounting system.To design and improve the accounting system is an important issue along with the enterprise reform.The paper research adopts the combination of theory and practice,and the basic research methods combine normative analysis and case analysis.The starting point is the definition,classification and characteristics of public institutions.And combined with the basic theory of enterprise accounting system and the comparative analysis of public institutions accounting system and enterprise accounting system,it is necessary to reform the accounting system of scientific institutions to enterprise accounting system.The paper takes the accounting system of ST Research Institute of Chinese Academy of Sciences as a case.Firstly,the paper analysis the organizational structure and main functions of the ST Scientific Research Institute of Chinese Academy of Sciences according to the classification standard of the public institution.From the point of view of social function,ST scientific research institute of Chinese Academy of Sciences is divided into scientific institutions,which engaged in business activities.Secondly,analysis the ST Research Institute of Chinese Academy of Sciences the current accounting system and accounting statements in depth.And study the existing problems of accounting system which including the basis of the existing accounting cannot meet the needs of enterprise reform;fixed assets,intangible assets and under-construction project is not in impairment loss;the calculation method of depreciation of fixed assets is not reasonable;scientific research project revenue and expenditure accounting is not accurate.Finally,the paper puts forward the idea of reconstructing the accounting system after the enterprise reform of ST Research Institute of Chinese Academy of Sciences,which including the Determination of accounting basis,establishment of accounting subject system,establishment of report system and the improved method of asset value transfer which including the adjustment of depreciation calculation method,depreciable lives and net residual value of fixed assets;improving the methods of apportioning intangible assets;fixed assets,intangible assets and under-construction project is in impairment loss;improve the income and expenditure accounting of scientific research projects.It hopes to provide a reference for the reform of the accounting system and the business unit reform of the business unit.