Chinese Accounting System

(1) Classified according to the object of study of the accounting discipline system, it includes the basic discipline of accounting, the discipline of business accounting, the discipline of accounting in government and non-profit organizations, the discipline of accounting in special fields, and the comprehensive discipline of accounting.

The basic disciplines of accounting include the basic disciplines of accounting work, the basic disciplines of accounting behavior, the disciplines of accounting methods, the disciplines of accounting education, and the disciplines of accounting history. Accounting work foundation disciplines include accounting principles, computerized accounting; accounting behavior foundation disciplines include accounting philosophy, accounting ethics, accounting psychology, accounting logic, accounting behavior; accounting methodology disciplines include accounting methodology, empirical accounting, etc.; accounting education disciplines include accounting pedagogy, accounting human resources, etc.; accounting history disciplines include the history of Chinese and Western accounting thought, accounting history, etc..

Disciplines of business accounting include financial accounting, cost accounting, accounting of securities companies, accounting of financial enterprises, tax accounting, etc.

The discipline of accounting for government and non-profit organizations includes general budget accounting, accounting for administrative units, accounting for institutions, accounting for scientific research units, accounting for the military, and accounting for associations.

Special field accounting disciplines include intangible asset accounting, price change accounting, bankruptcy accounting, futures accounting, liquidation accounting, estate accounting, judicial accounting, and human resource accounting.

Comprehensive accounting disciplines include social accounting, socially responsible accounting, environmental accounting, resource accounting, and consulting accounting.

(2) Categorized by the formation process of accounting disciplines, it can be divided into traditional accounting disciplines, introduced accounting disciplines, and emerging accounting disciplines. Traditional accounting disciplines include principles of accounting, financial accounting, cost accounting, etc.; introduced accounting disciplines include computerized accounting, tax accounting, empirical accounting, environmental accounting, etc.; emerging accounting disciplines include accounting philosophy, accounting logic, accounting ethics, accounting methodology, human resources accounting, price change accounting, accounting for derivative financial instruments.

(3) According to the spatial scope of the research of accounting disciplines can be categorized into international accounting disciplines, domestic accounting disciplines.

(4) According to the status and role of accounting discipline itself, it can be categorized into key disciplines, general disciplines and emerging disciplines.

In addition, financial management discipline, auditing discipline should not be used as accounting discipline. First of all, accounting and financial management is the two branches of economic management science, they have their own focus. Accounting focuses on the process of economic activities in the movement of funds accounting and control, while financial management focuses on the process of economic activities in the movement of funds planning and management. Financial management as an independent discipline, its content and system is more complete and systematic, should not be used as an accounting discipline. Secondly, auditing is entrusted to check the results of accounting work in order to achieve a certain purpose, which is essentially a kind of external or social supervision of accounting. It is fundamentally different from accounting, and therefore should not be used as an accounting discipline.

In short, the system of accounting discipline is a huge system, its classification should also be multi-angle, dynamic, hierarchical. Of course, the classification of accounting disciplines according to the object of study is one of the most important classification mark.