What is the function of accounting subjects? What are the main types of accounting subjects?

Accounting is not only an accounting system

, but also an important method in the accounting method system. It plays an important

role in accounting and management:

(1) Accounting subjects are the methods to reflect the movement of funds

Accounting subjects are the classification of the movement of funds according to their economic contents, one accounting subject reflects a kind of economic business, and each accounting subject reflects the overall movement of funds from different aspects. Each accounting subject

is a link reflecting the movement of funds, and the accounting subject system is a chain

reflecting the movement of funds. Through the information provided by an accounting subject, we can understand a certain aspect of the capital movement, for example,

the subject of "fixed assets", and provide

information on the increase, decrease and existing amount of fixed assets in a certain period, which can reflect the situation of fixed assets; Through the information provided by all accounting subjects, we can reflect the whole capital movement in a < P > way.

(II) Accounting subjects are the basis for organizing accounting

Accounting subjects, as a basic accounting system, stipulate the accounting scope, contents, accounting methods, methods for compiling accounting entries, detailed accounting and requirements for registering account books, etc. Organize accounting according to the provisions of

accounting subjects: set up accounts in account books; Handle daily accounting matters, determine accounting entries and prepare accounting vouchers; Register books, etc. For example, a batch of purchased goods is worth

yuan, of which yuan belongs to materials, which should be accounted for according to the provisions of the accounting subject of "materials";

yuan belonging to management expenses shall be accounted for according to the provisions of the accounting subject of "management expenses".

(3) Accounting subjects are the means of accounting management

The relevant provisions of accounting subjects are the standards for controlling daily economic activities, such as controlling the income and expenditure of money, the increase and decrease of materials, etc. This control is an institutional control in advance. If the regulations of accounting subjects are specific, comprehensive and correct, we can give full play to this role of prior control. At the same time,

the information provided by accounting subjects is the basis for supervision, analysis and assessment; According to timely and local allocation of funds----------------38, the first chapter is a general discussion on organizing the supply of funds and ensuring the needs of funds; It also provides a basis for the preparation of financial plans.

(4) Accounting subjects are tools to strengthen national economic accounting

Accounting subjects, as a unified accounting system, uniformly stipulate the name, content and accounting methods of accounting subjects, ensuring consistency with statistics and planning indicators; The information it provides is convenient for all levels to summarize,

to analyze and use, and to reflect and supervise the capital movement of the whole country or regions and departments, which is of great significance for strengthening

the national economic accounting, organizing the comprehensive balance of the national economy and compiling the national economic plan.

III. Setting accounts

Setting accounts is to determine the number (number of accounts) and names of accounts, the contents included in each account, the methods and requirements for recording and accounting, and the relationships among accounts.

setting up accounting subjects is based on enterprises, institutions, organs and other units, reflecting the capital movement of enterprises, institutions, institutions and other units.

The fund movement of enterprises, institutions, organs and other units is the objective basis for setting up accounting subjects.

The setting of accounting subjects should be based on centralization and unification, policies and financial system, which can comprehensively reflect the movement of funds

, help to organize accounting, strengthen the economic management of the unit, and help the masses to participate in economic accounting and other principles.

In order to meet the needs of comprehensively and multilevel reflecting business activities, ensuring correct accounting and strengthening internal management, the accounting subjects are set at different levels.