What are the characteristics of China's accounting in the management system?

I) the national unified accounting system by the state council financial department to formulate and publish. This is an authorizing clause, that is to say, only the financial department of the state council has the responsibility and authority according to the management of accounting needs, in accordance with the "accounting law" established by the basic principles and to develop a unified national accounting system and to be published. However, it does not exclude the financial department of the State Council, in conjunction with other relevant departments, from jointly formulating the relevant systems in the unified national accounting system. The revised Accounting Law adds the content of "publishing" the national unified accounting system formulated by the financial department of the State Council, the main considerations of which are: First, the national unified accounting system is to regulate the accounting behavior of each unit, the need to generate accounting information based on a strong policy, high technical requirements, and wide-ranging characteristics of each unit to handle accounting affairs must be informed and published in a timely manner. Units to handle accounting affairs must be timely understanding and carefully grasp the content of the unified national accounting system; Second, the State Council finance department has the responsibility and obligation to publish the unified national accounting system in a timely manner, the announcement can be published in a special or designated newspapers and magazines, widely publicized, so as to facilitate the units to know; Third, the accounting work of the relevant personnel should pay attention to the relevant newspapers and magazines to learn about the unified accounting system of the country Third, the accounting staff should pay attention to learn from the relevant newspapers and magazines about the national unified accounting system, information, and can no longer follow the traditional practice of reading "red-top documents", and can not think that the implementation of the national unified accounting system without seeing the "red-top documents", the accounting staff concerned should know but do not know the national unified accounting system and cause accounting The accounting work related personnel should know but do not know the national unified accounting system caused by accounting behavior illegal, also bear legal responsibility.

(2) special requirements of the industry, the system can be developed to implement the unified accounting system of the country's specific measures or supplementary provisions, but should be submitted for approval or record. That is, the relevant departments of the State Council in accordance with the "Accounting Law" and the national unified accounting system to develop special requirements for accounting and accounting supervision of the implementation of the national unified accounting system of industry-specific measures or additional provisions of the State Council's financial sector review and approval; the People's Liberation Army General Logistics Department can be in accordance with this law and the national unified accounting system to develop the army to implement the national unified accounting system of specific measures The General Logistics Department of the PLA may, in accordance with this Law and the national unified accounting system, formulate specific measures for the military to implement the national unified accounting system, and report them to the finance department of the State Council for the record. This provision reflects the requirements of the "national unified accounting system" to ensure the unity and standardization of the accounting system. "Special requirements of the industry" reflects three meanings; First, the industry on accounting and accounting supervision of the special requirements of other industries do not; Second, the industry on accounting and accounting supervision of the special requirements of the content of the unified accounting system in the country only the principle of the provisions of the accounting system without specific provisions; Third, not All the State Council department in charge of business can formulate specific measures to implement the national unified accounting system or additional provisions.