What is the important position of accounting in society 10

What is the status of accounting?

Take a look at the detailed introduction here.

The role of accounting in society and life is that accounting helps to provide useful information for decision-making, improve corporate transparency, and standardize corporate behavior; It is helpful to assess the performance of the economic responsibilities of business leaders.

Accounting has two meanings, one refers to accounting work, and the other refers to accounting staff. Accounting work is the process of checking accounting vouchers, financial account books, and financial statements, and engaging in economic accounting and supervision. Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel. Since the Zhou Dynasty, there has been a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conduct monthly calculations and annual meetings.

That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

Accounting behavior is the product of social development to a certain historical stage. The level of development of the productive forces is the historical driving force that led to the earliest recording and measurement behavior of human beings. The earliest historical motivation for the production of human measurement and recording behavior depends first of all on the level of production development, and the basic criterion for measuring the level of production development is the emergence of production surplus, and it is under the premise of the objective fact of production surplus that human beings have learned to reserve and learn to manage reserves; Secondly, it is because social production has developed to a level sufficient to sustain survival, or a level sufficient to ensure the normal progress of human production, that it is possible to focus on the rational distribution of surplus items and ensure that these items can maintain people's continuous needs within a certain range, thus giving birth to the earliest concept and behavior of human beings in measuring and recording.

Accounting classifications are divided into assets, liabilities, owners' equity, costs, and profits and losses. The three types of accounts, namely asset class, cost class, and loss class, are all increased on the debit side and decreased on the credit side. Liabilities, owners' equity, and losses are all reduced on the debit side and increased on the credit side.

The social status of the accounting profession is relatively high and respected. The reason why I say this is because: the duties of an accountant.

It is okay that the social recognition of accountants is still relatively high, after all, it belongs to the level of intermediate titles, especially administrative institutions, which is still conducive to salary increases and promotions!

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

The importance of accounting, that is, the principle of materiality, refers to the fact that when the occurrence of economic operations has little impact on the financial status and profit and loss of the enterprise, it can be accounted for by simple methods and procedures; On the contrary, when the occurrence of economic operations has a great impact on the financial situation and profit and loss of the enterprise, it should be accounted for in strict accordance with the prescribed accounting methods and procedures.

The basic characteristics of importance are:

1. The core of the concept of materiality is that important accounting information cannot be omitted or misstated, and the criterion for judging materiality is to see whether it will affect the decision-making of information users;

2. The concept of materiality is put forward from the perspective of information users, and the main information users include investors, creditors, etc.;

The importance of accounting is as follows:

Clause. 1. Accounting helps to provide useful information for decision-making, improve corporate transparency, and standardize corporate behavior.

Through its reflection function, corporate accounting provides information about the financial position, operating results and cash flow of the enterprise, and is the basis for decision-making by all parties, including investors and creditors.

Clause. 2. Accounting helps enterprises to strengthen operation and management, improve economic efficiency, and promote the sustainable development of enterprises.

The level of enterprise management directly affects the economic benefits, business results, competitiveness and development prospects of the enterprise, and determines the future and destiny of the enterprise to a certain extent. In order to meet the needs of accounting information for the internal operation and management of enterprises, modern accounting has penetrated into all aspects of the internal operation and management of enterprises.

Clause. 3. Accounting is helpful in assessing the performance of the economic responsibilities of the management of the enterprise.

When an enterprise accepts investment from all investors and creditors, including the state, it has the responsibility to make rational use of resources, strengthen operation and management, improve economic efficiency, and accept assessment and evaluation in accordance with its predetermined development goals and requirements. Accounting information is helpful to evaluate the performance of the enterprise and the performance of the economic responsibility of the management of the enterprise.

Main Job Responsibilities of Accountants:

1. The main thing is to carry out accounting and complete the corresponding tasks assigned by the superior.

2. The implementation of accounting supervision refers to the accounting institutions of each unit, and it is necessary to enable the accounting personnel to implement accounting supervision over their own units.

3. Formulate the corresponding methods for handling accounting affairs of the unit, and draw up economic plans and business plans, as well as do a good job in assessment and budget analysis.

The role and significance of accounting are still relatively large, so if the majority of enterprises want to develop rapidly and effectively, they must have the existence of accounting, and only in this way can they play an important role in enterprises.