Discussion on the Problems in the Accounting of Public Institutions and the Improving Methods
Deng Jia-ling
Abstract
Deng Jia-ling
Abstract
In terms of the problems in the accounting of public institutions,this paper puts forward corresponding improving measures including the improvement of accounting bases and the perfection of accounting treating method.Particularly,this paper proposes,in terms of perfecting accounting treatment measures in public institutions,the three points to be improved: accounting treatment of capital,liability and income and expenditure.
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In terms of the problems in the accounting of public institutions,this paper puts forward corresponding improving measures including the improvement of accounting bases and the perfection of accounting treating method.Particularly,this paper proposes,in terms of perfecting accounting treatment measures in public institutions,the three points to be improved: accounting treatment of capital,liability and income and expenditure.
Key concepts: Accounting, Perfection, Liability, Management accounting, Business, Public accounting, Accounting information system, Accounting method