The main functions of accounting extension are ?? What is the relationship between the basic and ext

1. Overview of the accounting function.

The accounting function refers to the functions that accounting has in the process of economic activities and their management. Accounting as an economic activity.

Process control and concept summary", with accounting and accounting supervision two basic functions, but also has the economic prospects, participation in economic decision-making, evaluation of business performance and other expansion functions.

1. The content of the accounting development function.

The extended function of accounting is the extension and expansion of the basic functions of accounting. It includes the following three contents:

In fact, accounting has two basic functions, one is accounting and the other is supervision.

The accounting function is a concept that evolves and evolves. Accounting is becoming more and more important, and the accounting function is expanding accordingly. There is often a divergence in the understanding of the accounting function. This is epitomized by the perception of the number of functions.

Accounting Extended Functions The more representative views are: ** and assessment, reflection and control, and assessment and evaluation.

Participate in the analysis and decision-making of important economic matters of the unit.

The extended functions of accounting include economic prospects, participation in economic decision-making, and evaluation of business performance.

**Economic outlook refers to the quantitative or qualitative judgment and prediction of the development and change of economic activities based on the information provided in financial reports, etc., so as to guide and regulate economic activities and improve economic efficiency.

Participation in economic decision-making refers to the use of quantitative and qualitative analysis methods to analyze the economic feasibility of alternatives based on the information provided in financial reports, etc., and to provide decision-making information for business management.

The evaluation of business performance refers to the use of information provided in financial reports and other means, and the use of appropriate methods to conduct quantitative and qualitative comparative analysis of the business results such as asset operation and economic benefits of an enterprise during a certain period of operation, and compare them with the corresponding evaluation standards, so as to make a true, objective and fair comprehensive evaluation.

The basic function of accounting is to account for and supervise economic activities. The accounting function of accounting is to collect, process, store and transmit various accounting information for economic management. Accounting supervision refers to the assessment and evaluation of the reasonable, legal and effective aspects of objective economic activities through regulation, guidance, control, etc., and measures are taken to exert a certain influence in order to achieve the expected goals.

The accounting function is also known as the reflection function. It is the function of providing accounting information for all relevant parties by taking currency as the main unit of measurement and reflecting the various economic activities that have occurred or completed by the accounting entity from the quantitative aspect through confirmation, measurement, recording, reporting, disclosure and other links. Accounting is the most basic function of accounting.

Functional accounting reflects the function.

1) Accounting mainly reflects the economic activities of each unit from the quantitative aspect, and provides data for economic management through certain accounting methods.

2) The reflection function should include before, during, and after the event, that is, throughout the whole process of economic activities.

3) Accounting for the actual economic activities should be based on legal and true self-certificates, complete and continuous records, and provide systematic data according to the requirements of economic management, so as to fully grasp the economic activities and assess the economic effect.

The basic function of accounting is accounting and supervision, and the expansion function may be the scale of the enterprise, as well as the management needs of the enterprise to expand, generally speaking, the expansion function may be more of a business ** and business analysis, that is, the function of management accounting advocated now. First of all, only after doing a good job in the basic functions of accounting can we do the expansion, otherwise the basic functions are not done correctly, and there may be no way to talk about the expansion functions.

The basic function of accounting is accounting and supervision.

However, with the development, it has been extended to functions such as management, decision-making support, and internal control.

Specifically: **Function: With the professional data of accounting, it is convenient to conduct financial information for the following years**;

Management function: The accounting report subdivides each element to facilitate subdivision management;

Decision-making support function: With accounting data, it is easier to implement the company's performance distribution and the implementation of rewards and punishments;

Internal control function: Accounting is a set of interlocking systems, and internal control is also carried out in the process of accounting for Li Mindou.

The Accounting Development function includes the following:

1. **Economic outlook refers to the financial report.

and so on, quantitatively or qualitatively to judge and speculate economic activities.

to guide and regulate economic activities and improve economic efficiency.

2. Participation in economic decision-making refers to the use of quantitative and qualitative analysis methods to analyze the economic feasibility of alternatives based on the information provided in financial reports.

For business management.

and so on.

3. The evaluation of business performance refers to the use of information provided by financial reports and other means, and the use of appropriate methods to conduct quantitative and qualitative comparative analysis of the business results such as asset operation and economic benefits during a certain period of operation of the enterprise against the corresponding evaluation standards, so as to make a true, objective, and comprehensive judgment of public failure.

The impact of the accounting function

Accounting environment refers to the objective historical conditions and special circumstances that are closely related to the emergence and development of accounting, and determine accounting ideas, accounting theories, accounting organizations, accounting legal systems, accounting methods, and the level of accounting work.

Along with things like the economy, technology, culture, and economic system.

The accounting environment limits the functional role of accounting to a certain extent, limits people's understanding of the functional role of bookkeeping and accounting, and then also limits people's evaluation of it and limits its actual status in economic work in a certain historical period.

Accountants need to have a wider range of knowledge and skills to adapt to the ever-changing market demand. The following are the main directions of the accounting development function:

Financial analysis: With the expansion of enterprise scale and the intensification of market competition, financial analysis has become an important basis for enterprise decision-making. Accountants need to have a deep understanding of the company's financial data, extract useful information from it, and provide financial analysis and recommendations to the company.

Risk management: With the increase of market risks and the continuous occurrence of financial crises, risk management has become an important part of enterprise management. Accountants need to have the knowledge and skills of risk management to provide risk assessment and control advice to the enterprise.

Tax planning: Tax planning is an important part of corporate financial management. Accountants need to be familiar with tax laws and tax policies, and provide tax planning plans to save tax costs for enterprises.

Information system management: With the advent of the information age, the construction and management of enterprise information system has become an important factor in the development of enterprises. Accountants need to have the knowledge and skills of information system management to provide support for the construction and management of information systems for enterprises.