What are the characteristics of accounting work?

The characteristics of accounting are determined by the characteristics of social and economic system and the purpose and requirements of economic management. Under different social systems, the principles and methods followed by accounting to reflect and supervise the production process are not exactly the same, showing different characteristics. The characteristics of socialist accounting are:

(1) unification. Socialist economy is a planned commodity economy. In order to manage the socialist economy, the state must unify the requirements for accounting work. It is mainly to unify the accounting index system and the accounting caliber sum calculation method of the main indicators, so that the accounting indicators are consistent with the relevant indicators of the plan and budget, and with the statistical indicators, they are summarized step by step according to a certain organizational system.

It is used to reflect and check the implementation of relevant plans and budgets in various departments and regions of the national economy and provide necessary data for balancing the national economy. In order to do a good job in financial accounting, the state has also stipulated the tasks of accounting work, the responsibilities and authority of accounting personnel. And the principles that must be followed when reflecting and supervising the economic activities of various units. ?

(2) policy. In order to organize and guide the development of the national economy in a planned way, the state has formulated a series of principles and policies and various financial and economic systems, and all enterprises, administrations and institutions must conduct accounting from the national interests. When there is a contradiction between local interests and overall interests, local interests should obey the overall interests, which shows that socialist accounting is policy-oriented.

(3) authenticity. On the basis of public ownership of the means of production, all enterprises, administrative organs and institutions are part of the whole national economy. Socialist accounting must objectively and truly reflect economic activities, provide accurate and reliable basis for making plans, deciding policies and checking and guiding work, and never allow any unit to distort or tamper with accounting information and cover up the truth of economic activities.

(4) quality. Socialist accounting has a broad mass base. In enterprises, employees directly participate in enterprise management and large-scale accounting is widely carried out. Implementing financial democracy and accounting openness is an important measure to improve the management level of enterprises.

Extended data:

The so-called accounting is to unify various 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 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, institutions 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 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.

China's Accounting Standards for Business Enterprises clearly stipulates the goal of accounting: the goal of accounting is to provide users of financial accounting reports with accounting information related to the financial situation, operating results and cash flow of enterprises, reflect the performance of entrusted responsibilities of enterprise management, and help users of financial accounting reports make economic decisions.

Accounting qualification (commonly known as accounting certificate, also called employment certificate in some places) examination, generally there are two examination opportunities every year, the first half of the year is March registration, and the exam in June of that year; Register in August of the second half of the year, 1 1 exam.

On March 20 17, the accounting qualification certificate was listed in the category of national administrative licensing clearance. 20 1 1654381On October 4th, the NPC Standing Committee decided to amend the Accounting Law of People's Republic of China (PRC) and other laws 1 1 to formally confirm the cancellation of the accounting qualification certificate. At this point, with the development of accounting industry in China for 20 years, the accounting qualification certificate has come to a successful conclusion. The entry certificate of accounting profession has been upgraded to the certificate of primary accounting title!

Accounting technical qualification (primary, intermediate and advanced) examination, once a year, 1 1 about registration, the next year in mid-May. You can obtain an accounting qualification certificate by.

You can obtain the primary certificate, intermediate certificate and advanced certificate of accounting through.

The CPA exam is an opportunity to apply once a year, and the professional stage exam is generally registered around April, and the exam time is 65438+ 10 in the middle of June of that year.

You can obtain a certified public accountant certificate.

References:

Baidu encyclopedia-accounting work characteristics? Baidu encyclopedia-accounting