Accrual institutions to expand the scope of application of the system study
Since the Ministry of Finance issued in 1997 and the "institutions accounting system" and provides accounting units to fall back on cash basis, but the business institutions accounting accrual basis, in the wake of China's market economy development and public institutions the deepening of reform and institutions from relying solely on the financial funds, and to raise funds through multiple channels, and gradually adopt a performance-oriented reform of the system. as worldwide new public management movement began, and the introduction of management accounting accrual basis of the principle of gradually become a trend, while the accrual basis of the cash basis of the challenge lies in the performance assessment, therefore, the initiatives implemented accrual basis of accounting reform government at the end of the occasion. To this end, we need analysis system to a cash-based accounting units of the limitations on institutions now accounting the accrual-based system of the necessity and possibility, with certain academic and social values, which is the purpose of writing this paper. In this paper, on the basis of first introduced the institution's accounting basis and the status of existing problems, and then the accrual basis of the introduction of financial institutions Accounting system of detailed analysis focused on the cash basis and accrual basis of the comparison institutions to expand the accrual basis of the necessity and possibility, also briefed the accrual basis of accounting units in the specific application, the final implementation of the ideas and points for attention to promote the steady accrual basis in the comprehensive use of public institutions.
