Research of fixed assets accounting managerial approach's reform in public institutions

The present public institutions accounting system is still lack in the public institutions' account,objectively caused the publish accounting information un-reliable.There are two reform methods,the one is to increase the fixed assets' reduced-value items and the dead fund reversal item,even shown them in the balance sheet or in its notes;the other is only to increase attached-balance of the balance sheet-detailed schedule of reduced-value of fixed assets,no additional account headings.Whatever methods you take,should evaluate the value of fixed assets in the end of the term for identifying the reduced-value condition.