Basic characteristics of accounting

The basic characteristics of accounting: accounting is an economic management activity and belongs to the management category.

Accounting is an economic information system, and its basic function is to check and supervise and examine the legality and rationality of economic business. Accounting takes currency as the main unit of measurement, and all economic businesses can only be summarized and recorded in currency as the unified unit of measurement, but currency is not a new unit of measurement, and accounting adopts a series of special methods.

Accounting is an economic management activity that takes currency as the main unit of measurement, vouchers as the main basis, and makes a comprehensive, comprehensive, continuous and systematic accounting and supervision of a unit's capital movement with the help of special technical methods, provides accounting information to relevant parties, participates in business management and improves economic benefits.

Basic functions of accounting

1. Accounting function means that accounting takes currency as the main unit of measurement, and confirms, measures and reports the economic activities of specific entities. Accounting runs through the whole process of economic activities and is the most basic function of accounting. Including the receipt and payment of money and securities, the receipt and delivery, increase and decrease and use of property, the occurrence and settlement of creditor's rights and debts, the increase and decrease of capital and funds, and the calculation of income, expenditure and cost.

2. The supervision function refers to examining the authenticity, legality and rationality of the economic activities of specific entities and related accounting entities. Include that examination and supervision of original documents, the act of forging, tampering and deliberately destroying account books or off-balance-sheet accounts should be stopped and corrected, the physical objects and funds should be supervised, and the property inspection system should be urged to be established and strictly implemented.