China's accounting standards system includes

China's accounting standards system includes: reporting objectives, basic assumptions, accounting basis, quality requirements, accounting elements, subject changes and financial reports. The goal of China's financial report is to provide users with useful information for decision-making and reflect the performance of the entrusted responsibility of enterprise management. The basic standards emphasize that accounting recognition, measurement and reporting of enterprises should take accounting subject, going concern, accounting period and monetary measurement as the basic assumptions of accounting. Accounting basis emphasizes that the recognition, measurement and reporting of enterprise accounting should be based on accrual basis. The quality requirement of accounting information is the basic requirement for the quality of accounting information provided by enterprise financial reports, and it is the basic feature that makes the accounting information provided by financial reports useful for investors and other users to make decisions. Accounting elements are the basic classification of financial accounting objects determined according to the economic characteristics of transactions or events. Account change refers to the change of account name. Financial report is a document provided by an enterprise to reflect the financial status of the enterprise on a specific date and the accounting information such as operating results and cash flow during an accounting period.

accounting

Accounting is to unify all useful economic businesses of an enterprise into monetary units, and provide economic information reflecting the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting and reimbursement. Accounting is usually an economic management activity that takes money as the main unit of measurement and uses special methods to continuously, systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is to check and supervise the economic activities of an entity and provide accounting information to relevant parties. Accounting methods generally include: accounting method, accounting analysis method and accounting check method. The object of accounting refers to the content of accounting and supervision, specifically refers to the economic activities that can be expressed in money in the process of social reproduction, that is, capital movement or value movement. Accounting goal, also known as accounting goal, is the task or standard that accounting work needs to complete, also known as the goal of financial reporting. Reflective function of accounting: Accounting mainly reflects the economic activities of each unit in terms of quantity, and provides data for economic management through certain accounting methods. The function of reflection should include reflection before, during and after, that is, it runs through the whole process of economic activities. Accounting should calculate the actual economic activities, provide systematic data according to the requirements of economic management on the basis of legal and true self-vouchers and complete and continuous records, so as to fully grasp economic activities and assess economic effects. Accounting supervision function: Accounting supervision mainly uses accounting data and information feedback to control and guide the whole process of economic activities, including supervision before, during and after. In addition to monetary supervision, accounting supervision also includes physical supervision.