Traditional Culture Encyclopedia - Traditional culture - What kinds of accounting systems are there?
What kinds of accounting systems are there?
The accounting system mainly includes: accounting standards for small enterprises, accounting system for non-profit organizations, measures for the implementation of accounting supervision in the financial sector, basic accounting work norms and internal accounting control norms.
1, accounting system for small enterprises. Promulgated on April 27th, 2004, it is applicable to small enterprises established in People's Republic of China (PRC) without raising foreign capital.
2. Non-profit organization accounting system. It was released on August 8, 2004 and implemented on August 0, 2005. Suitable for social organizations, foundations, private non-enterprise units and monasteries, temples, mosques and churches.
3. Measures for the financial department to implement accounting supervision. 200/KLOC-0 was promulgated and implemented on February 20, 2000, in order to standardize the accounting supervision of the financial sector, ensure the effective implementation of accounting supervision by the financial sector and protect the legitimate rights and interests of citizens, legal persons and other organizations.
4. Basic accounting standards. June 1996 was promulgated and implemented. Applicable to the basic accounting work of state organs, social organizations, enterprises, institutions, individual industrial and commercial households and other organizations.
5. Internal accounting control standards. It is a set of accounting supervision and management system for state organs, social organizations, companies, enterprises, institutions and other economic organizations formulated by the Ministry of Finance in order to promote the construction of internal accounting control in various units, strengthen internal accounting supervision and maintain the order of socialist market economy, in accordance with the provisions of the Accounting Law and other laws and regulations.
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