A Study on Several Problems of Accounting Operation in Scientific Research Institutions of Military Industrial Enterprises

Scientific research institutions follow ″The accounting system of scientific research institutions″.When we make the report forms,the simply change to enterprise forms is bound to make the unauthentic of numbers.The unreasonable accounting operation of institutions,especially the accounting in fixed assets,the amortization of intangible assets,the accept of donation can't reflect the institution's real situation of net value asset.