According to the Accounting Standards for Institutions, the net assets of institutions include public funds, fixed funds, special funds and balances. Intangible assets in the accounting system of enterprises, especially in the "cash flow statement" of enterprises, reflect a kind of capital trend of investment, and the purchase, construction and disposal of long-term assets such as fixed assets and intangible assets are reflected in the "investment" category. Therefore, the intangible assets of public institutions, like fixed assets, should be clear about the attributes of this part of net assets. It is inappropriate to call it "intangible assets fund" like fixed assets. Because most public welfare institutions have few intangible assets and are not standardized, they should not be merged with fixed funds. The author thinks that it is more appropriate to put it in the "public fund-investment fund" for accounting, so that it can not only be further integrated with international accounting, but also be more operable than the original system in accounting treatment.

[Example 1] A scientific research unit (internal cost accounting has not been tried out) In March, 2006,5438+0, the government allocated 558,000 yuan as "rural agricultural extension fund" to purchase an experimental field in Nanfan, a county in Hainan, with a service life of 50 years. The contract has been signed and the remittance has been paid. The accounting entries are:

Borrow: Business expenditure-Rural Agricultural Technology Extension Fund (a project) 558,000 yuan.

Loan: 558,000 yuan in bank deposit.

At the same time,

Borrow: intangible assets-land use right (a county in Hainan) 558,000 yuan.

Loan: operating fund-investment fund 558000.

(Note: The entries of intangible assets purchased and built by the units that try out internal cost accounting with special financial funds are the same as above)

[Example 2] A public institution tried internal cost accounting, 200 1, 1, and purchased a patent with its own funds 1 10,000 yuan, which was paid by the bank. The accounting entries are:

Borrow: intangible assets-patent 100000.

Loan: bank deposit 100000.

At the same time,

Borrow: Public Offering of Fund-General Fund 100000.

Loan: Public Offering of Fund-Investment Fund 100000.

(Note: The entries of intangible assets purchased and built by units that have not tried internal cost accounting with their own funds are the same as above, and the methods of increasing intangible assets in other ways are the same as above).

The above examples make up for the shortcomings of the original system in accounting for intangible assets purchased by institutions with special funds allocated by the government. The accounting of intangible assets increased (purchased and built) with non-financial funds is more standardized than the original system. At the same time, it can be seen that whether the internal cost accounting is tried out or not does not affect the accounting treatment method of increasing intangible assets.