China 's public welfare institutions accounting standards
|School||Institute of Fiscal Science|
|Keywords||Institutions Public non-profit organization Accounting Standards|
Since the beginning of the 21st century , with the rapid expansion of our non-operating state-owned assets and government departments, public services and constantly improve the size of the assets of China 's public welfare institutions is growing , the growth rate is faster and faster , and the economic and business activities new characteristics , thereby enhancing our public welfare institutions of state-owned assets management requirements are growing . As public welfare institutions of state-owned assets management system engineering is the most important and the most basic part of public welfare institutions accounting standards play a pivotal role . However, with the continuous deepening of China 's budget system and institutions reform , as well as the trend of internationalization of accounting standards has become increasingly prominent , public welfare institutions in China accounting objective operating environment has changed dramatically , the existing public welfare institutions accounting standards have been increasingly unable to meet the evolving needs of the development of the new situation and accounting practices . Of accounting theory and practice community is in line with China's national conditions and taking into account the a coordinated public welfare institutions accounting standards with international standards and actively explore how to improve both . It is in this context to seriously study the the IPSASB, IASB, the United States and China on the institutions ( or public non-profit organizations) with the relevant accounting standards , and analyze them , try to improve our institutions accounting standards preliminary idea . The paper is divided into the following three parts : The first part of the second chapter , starting from the meaning of our institutions , a brief introduction of our institutions and institutions accounting , including the evolution of the characteristics and classification of institutions , institutions accounting history and reforms explore . The second part of the third chapter, from the perspective of accounting objectives , the characteristics of the quality of accounting information , accounting elements , basic accounting and accounting information disclosure in the international context of each country ( or international organization ) and institutions ( or public non-profit to explore the theoretical results and practical activities of the organization ) accounting comparative study . The third part of Chapter IV , the first of our current institutions accounting standards to evaluate , and then based on the results of the foregoing analysis , tentatively proposed preliminary ideas to improve the institutions accounting standards in China .