What are the basic functions of accounting, and what is the relationship between them?

The abstract reflection of accounting work is the accounting function, accounting is an important part of accounting. Accounting is the main unit of measurement of money, the enterprise, the unit of economic activity for a certain period of time, true, accurate, complete and timely records, calculations and reports. With money as the main unit of measurement, accounting is a significant feature of accounting. Accounting is to use money as a unit of measurement, to keep accounts, accounting and reporting, in order to truly, completely, accurately and timely reflect the economic activities of enterprises and units.

The content of accounting is the object of accounting, which is specifically manifested in a variety of economic operations, which are categorized into seven categories by the Accounting Law promulgated in 1985 and revised in 2000. It includes: (1) the receipt and payment of money and securities, such as the receipt and payment of sales, purchases and other payments of an enterprise, and the receipt and payment of stocks, corporate bonds and other instruments; (2) the receipt and payment of property, its increase or decrease, and its use, such as the purchase and requisition of materials, the warehousing and issuance of finished products, and the increase or decrease of fixed assets; (3) the incidence and settlement of debts and liabilities, such as account receivables, accounts payable, and other accounts receivable and payable. receivables and payables; (4) the increase and decrease of capital and funds, such as the increase and decrease of paid-in capital and surplus reserve of the enterprise; (5) the calculation of revenues, expenditures, expenses and costs, such as the enterprise's income from the main business, other business revenues and expenditures, administrative expenses and product costs; (6) the calculation and processing of financial results, such as the enterprise's sales revenues are greater than the cost of doing business, sales tax and Additional, the performance of the profit, to be distributed according to the provisions, and vice versa, that is, the loss, according to the provisions of the compensation; (7) the need for accounting procedures, accounting for other matters.

Accounting requirements to achieve true, accurate, complete, timely and comparative. (1) true. Authenticity is the first principle of accounting information quality requirements. It refers to the accounting should be based on the actual occurrence of economic operations, faithfully reflecting the financial position of the enterprise and operating results, so that the content is true, accurate figures, reliable information. Only accounting records of the figures and the situation is true, to ensure that the bookkeeping, accounting, reporting is true, accounting information is useful. Truth is the life of accounting. The process of accounting should faithfully reproduce the full picture of economic activity. (2) Accuracy. Requirements for the handling of accounting transactions is reasonable, legal, the calculation of the relevant figures is correct. (3) Completeness. Requirements for enterprises, institutions and other units of production and business activities and other activities in all aspects or the whole process of comprehensive records, calculations and reports, shall not be omitted. Only accounting is complete, in order to provide comprehensive and correct information for the leadership, relevant units and the public, in order to make business decisions for the leadership, relevant units to formulate policies, plans, public participation and supervision of business activities, to provide an effective basis. (4) Timely. With the occurrence of economic operations, on time to get accounting processing and records, calculations, and in accordance with the relevant provisions of the report to the relevant object on time. Timely provision of accounting information for the leadership of the unit is conducive to the leadership in the fierce market competition to make the right decisions; timely provision of accounting information for the various departments of the enterprise is conducive to the control of the consumption of the production process, improve economic efficiency. (5) Comparison. Is the occurrence of economic operations from various aspects of comparison, to make appropriate estimates and judgments, to achieve less input and more output. Such as the enterprise procurement of materials, sales of products. Comparison is included in the accounting process, in order to play the due diligence of accounting, accounting for the management of the role of better play. People are accustomed to a matter that is not cost-effective, is to see whether the economy, savings. It can be seen that the comparison is one of the kernel attributes of accounting.

China's accession to the WTO, international competition will be more intense. The establishment of the modern enterprise system, the emergence of a large number of private enterprises and individual enterprises, the market economy, the perfect, standardized, the requirements of the accounting of the extension and content should be further recognized. First of all, from the breadth of analysis, should expand the scope of accounting. Now, many private and individual enterprises have not yet established accounting books, it is difficult to carry out accounting. This will inevitably lead to a large loss of national tax revenue, not conducive to the management and development of the enterprise itself. From the object of accounting is to reflect the economic activities that can be measured in monetary terms, as long as there are economic activities, as long as there are monetary receipts and payments of action, should be accounted for from the accounting, as large as tens of billions of dollars in assets of the enterprise group, as small as each family. As for what kind of bookkeeping methods to use, what kind of books to set up, whether or not to report, should depend on different accounting subjects. Those that can adopt the national unified accounting system should be unified as much as possible to ensure that the accounting is standardized and the indicators are comparable. For each family, through the establishment of a simple account book to account for daily income and expenditure, can control the occurrence of consumption, grasp the flow of expenditure, matching income can be calculated balance, grasp the law of daily activities, and gradually cultivate the economic accounting consciousness of our citizens. Accounting educators should take up the responsibility of cultivating citizens' awareness of economic accounting. The enhancement of each citizen's economic accounting awareness will certainly optimize the use of national resources. Secondly, from the depth and precision of analysis, China's existing accounting practitioners of business and ethical qualities, objectively speaking, with the enterprise to the international market, there is still a large gap between the real needs of high-level financial director is still a phoenix in the sky, a great lack of. Therefore, China's undergraduate education, master's degree, doctoral education, should grasp the training of a number of deep theoretical knowledge and rich practical experience of high, sophisticated, sharp talent to solve the urgent need. Inside the enterprise, the way of accounting, should restore the fine tradition of the past, the implementation of plant accounting under the workshop accounting and group accounting. Draw a small accounting unit, the cost, cost, income, profit targets are broken down layer by layer, the implementation of people, large enterprises count small accounts, the economic benefits of a little by little squeeze out.

Second, the accounting supervision function

Accounting supervision function is the role of accounting supervision should play, or it should function. Accounting supervision is the main body of enterprises, units of accounting organizations, accounting staff. The object of accounting supervision is the economic activities of enterprises and units. The content of accounting supervision is mainly manifested in: (1) supervision of the authenticity of economic operations. Supervision of enterprises, institutions and other units of economic business is true, accounting institutions, accounting staff of untrue, illegal original documents are not admissible. For false, seriously illegal original documents, inadmissible at the same time, should be detained, and timely report to the leaders, requesting to identify the reasons, the pursuit of the responsibility of the parties. Inaccurate and incomplete original documents shall be returned, and the person in charge shall be required to correct or supplement them. When book records are found to be inconsistent with the real thing, they should be handled in accordance with the relevant provisions. (2) Supervision of the legality of financial income and expenditure. That is, to supervise the enterprise, the unit of economic operations occurring in accordance with the party and state financial laws, regulations, rules and regulations and the requirements of the national unified accounting system. Where in line with the relevant provisions of the accounting staff to be processed. Accounting institutions, accounting personnel for illegal original documents, inadmissible; illegal income and expenditure, should be stopped and corrected; stop and correct the ineffective, should be put forward to the leaders of the unit in writing, requesting the handling; serious damage to the state and public interests of the illegal income and expenditure, should be reported to the competent unit or the financial, auditing, tax authorities, in order to deal with. (3) Supervision of the integrity of public *** property. The public **** property of enterprises, institutions and other organizations includes their various assets. Accounting organizations and accountants shall supervise whether the public **** property is well kept or correctly recorded, and whether the accounts are consistent. When shortages or damages of public **** property are found, the causes should be identified and dealt with in a timely manner.

Accounting supervision in accordance with the time with the occurrence of economic operations, can be divided into ex ante, during and after the supervision. Pre-supervision refers to the economic business before the occurrence of the audit, that is, whether it is in line with the relevant policies, laws and regulations and system requirements, for illegal economic activities, to be resolutely restricted and stopped. Only by restricting illegal activities can we encourage proper operation; by restricting abuse and waste, we can increase production and save money, increase revenue and save money. Ex-ante supervision can be collected before the effect of prevention, so that accounting supervision is in an active position. During and after the accounting supervision is the economic activities reflected in the accounting situation and related information to check and analyze. Through the inspection and analysis can find problems, summarize experience. For the problems identified, it is necessary to come up with corrective suggestions and effective measures. Adjustment of economic activities, to achieve the desired objectives of the requirements of the regulations.

After clarifying the content and process of accounting supervision, if the accounting supervision is placed in the current economic environment, examining its quality, will find some issues worth thinking about. (1) The subject of accounting supervision should be expanded. Article 73 of the Accounting Fundamental Work Standards states, "The accounting organization and accounting personnel of each unit shall carry out accounting supervision over the business activities of the unit." Now, in the accounting forged, altered accounting documents, the establishment of off-the-books phenomenon has occurred repeatedly, most of which are formed by the unit's accountant or instructed, or by themselves. Let the counterfeiter himself to check the fake, fake, the result is not difficult to imagine. It should be seen that the overall quality of China's accounting team is good, they are distributed in different industries in different units, is the main force of accounting supervision. But the accounting department should not stand idly by, can not just act as a system developer and publicizer, should be involved in accounting supervision, to make up for the lack of unit accounting staff to monitor their own. (2) Strengthen the professional ethics education of accounting personnel. Now, the implementation of the accounting assignment system, the implementation of the new accounting system, the objective factors caused by accounting information inaccurate play a role in inhibiting. However, the inaccuracy of accounting information caused by human factors can only be restrained by the professional ethics of accounting personnel. Such as distorting the financial situation of enterprises and units for various purposes, and arbitrarily manipulating the recognition standards of income and expenses. Or arbitrarily change the calculation and distribution of profits, in order to achieve the purpose of exaggerating the performance of the operator or whitewash the company's performance, the result is bound to damage the interests of the state and investors. 2000 revised Accounting Law, although increased the provision of false accounting information and the unit responsible for the punishment, but the actual effect is not very obvious. The fundamental governance of false accounting information, by accounting staff skilled business techniques and professional ethics in the daily accounting consciously abide by. News and publicity departments to disclose the fight against the provision of false accounting information on the reality of the case, to promote compliance with the policy, conscientious and responsible accountants of the advanced models, for accountants to create a law-abiding, protect the law, the law enforcement of a favorable environment and social atmosphere.

Accounting functions and supervision functions are interlinked, complementary and inseparable, and the accounting function is the basis and premise of the supervision function. Supervision of the function can better ensure the quality of accounting. Accounting and supervisory functions to give full play to the business activities of enterprises and units to achieve optimal management, the goal of the best benefits.