What is the basic theory of accounting?

Basic accounting theory refers to accounting environment, accounting information system, accounting object, accounting function and so on.

Accounting environment: external factors affecting the accounting system, including economic, legal, political and social factors. The accounting environment will affect the demand for accounting information, accounting procedures and methods, and even the willingness of enterprises to provide accounting information.

Accounting information system: Accounting information system is the most important economic information of enterprises and institutions. It continuously, systematically, comprehensively and comprehensively reflects and supervises the business conditions of enterprises, and provides an important basis for management and business decision-making.

Accounting object: every job has its specific working object, and accounting work is no exception. Generally speaking, accounting object refers to the content of accounting and supervision; Specifically, the accounting object refers to the capital movement shown by enterprises and institutions in their daily business activities or business activities, that is, the capital movement constitutes the content of accounting and accounting supervision.

Accounting function: The basic functions of accounting in People's Republic of China (PRC) Accounting Law are accounting and accounting supervision. Accounting function is a developing and changing concept. With the development of economy, accounting has become more and more important, and its functions have expanded accordingly. People's understanding of accounting function is often different. This is mainly reflected in the view of the number of functions. Representative viewpoints are: reflection and control, reflection and supervision, reflection, supervision and analysis, assessment and evaluation, etc. Therefore, I believe that there are the same number of functionalists who have different understandings of specific functions. For example, some people think that accounting only refers to post-event accounting.