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What Are The Characteristics And Changes Of Modern Accounting?

2010/12/11 13:44:00 108

Modern accounting is the product of commodity economy.

With the further development of reform and opening up and the establishment of the socialist market economic system, China's accounting reform must be carried out synchronously with the economic reform, and the major pformation of accounting mode should be carried out so as to promote the all-round development of the work and the continuous improvement of the level, so as to better serve the development of socialistic market economy.

The connotation and characteristics of modern accounting.

Accounting is based on vouchers and based on money, which is continuous, systematic and comprehensive.

comprehensive

To reflect and control the capital movement in the production process is aimed at improving economic efficiency and providing accounting information oriented economic information system and value management activities.

Accounting is not only an economic information system mainly based on providing accounting information, but also an economic management activity of value management.

It must follow the principles of authenticity, consistency, continuity, systematicness and comprehensiveness.

1. authenticity.

In the event of economic pactions, accounting should be accounted for, obtained and filled up with vouchers, and audited and registered and reflected on the account books in the order of economic pactions on the basis of legal credentials, so as to ensure that the true and correct accounting information is provided.

2. unity.

As an accountant in economic management, it is mainly to carry out value management and manage the aspects that can be expressed in monetary terms.

Taking physical measurement as the basis of monetary measurement, money is used as a unified measurement scale to integrate all kinds of economic activities of the same nature or different types, and to summarize the concept of social reproduction process.

3. continuity.

Continuity refers to the continuous recording of accounting pactions in the order of occurrence time.

4. systematicness.

It means that accountants should first scientifically classify and summarize all kinds of economic activities, and then process them systematically so as to provide information about assets, liabilities, owners' equity, income, expenses and profits.

5. comprehensiveness.

It is accounting for every item that happens.

Economics

Businesses must fully reflect their context and record them.

At the same time, the accounting business that should be reflected by the accounting firm must be recorded and not allowed to be omitted.

With the development of social economy and science and technology, accounting work has developed rapidly in recent years, showing some new characteristics.

1. changes in connotation.

Because of the status and function of accountants, and the importance of accounting.

Requirement

As a result, there are three obvious changes in the specific tasks and priorities of accountants, namely, the pfer of financial statements and the strengthening of internal management mainly from the past, mainly from ex post accounting to ex ante forecast, in control and post audit calculation. The former mainly reflects the situation, provides information, and turns to provide and use information comprehensively, and interferes with production, promoting operation and participating in decision-making.

2. accounting method development.

In the cost accounting, there are some new accounting methods, such as the standard cost, the variable cost, the elastic budget and so on.

At the same time, in order to meet the needs of analysis, prediction and decision making, the accounting method also makes full use of advanced mathematics, operations research and other mathematical tools and analysis methods to carry out prediction and decision making.

3. changes in accounting organization.

We should change the past pure management system to establish a comprehensive and comprehensive management system. We should set up the responsibility centers at all levels around the investment, profit and Cheng Bensan goals to form the accounting work so as to realize the function of comprehensive economic accounting.

4. the application of modern new technology.

Due to the changes in accounting tasks, methods and work organizations, the workload of accounting data processing has increased exponentially. Secondly, higher requirements have been put forward for the timeliness of data provision and the accuracy of data operation, and the procedures have become more complicated.

Therefore, the advent of electronic computers was soon applied to accounting data processing, accounting computerization, and further improvement.