1, accounting takes currency as the main unit of measurement.
2. The data reflected by accounting is continuous, systematic, comprehensive and complete.
3. Accounting is based on legal vouchers.
4. Accounting has a complete method system.
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. Socialist accounting has the characteristics of unity, policy, authenticity and mass.
Extended data?
Chairman Mao and the CPC Central Committee have always attached importance to financial accounting. As early as 1934 during the revolutionary war, Chairman Mao said: "It is the principle of our accounting system to save every copper coin for war and revolutionary cause and for our economic construction."
This principle instructed by Chairman Mao applies not only to the past, but also to today. 1963 1 month, the State Council issued the trial regulations on the functions and powers of accountants, which greatly encouraged financial accountants and promoted the progress of financial accounting work.
To cultivate and bring up a broad team of financial accountants, we should enrich, rectify and improve the team of financial accountants in a planned way, and strengthen the training and education of financial accountants. In daily work, we should make better use of and give full play to the role of financial accounting and support all the correct opinions of financial accounting personnel.
Baidu Encyclopedia-Accounting Characteristics
China * * * News Network-Some Hope of Financial Accounting