What is the main basis for accounting supervision?

The basis of ABC accounting supervision includes five aspects: first, national financial laws, regulations and rules; second, accounting laws, regulations and the national unified accounting system; Third, the specific implementation measures or supplementary provisions formulated by the financial departments (bureaus) and competent departments of all provinces, autonomous regions and municipalities directly under the Central Government in accordance with the Accounting Law of the People's Republic of China and the national unified accounting system; Fourth, the internal accounting system formulated by each unit in accordance with the "Accounting Law of the People's Republic of China" and the national unified accounting system; Fifth, the budget, financial plan, economic plan, and business plan within each unit.

Planning Specialist Job Responsibilities.

1. Preside over and participate in market research, intelligence collection, analysis and development, and constantly take the initiative to put forward suggestions and ideas for business development, and point out the development direction.

2. Pay close attention to major changes in the legal and institutional environment, and put forward corresponding countermeasures with a forward-looking vision.

3. Focus on participating in the demonstration, overall planning, marketing planning, and coordination of the implementation process of the company's major business decisions and investment projects.

4. Collect the business information of major competitors at home and abroad, dissect their cases, analyze their advantages and trends, and put forward competitive suggestions after horizontal comparison with the company.

5. Summarize the suggestions of the company's consulting experts and the rationalization opinions of employees, screen and evaluate them, and assemble them into systematic business improvement plans and special reports.

6. In-depth internal research and diagnosis of the company, find out the problems and shortcomings in the operation, put forward improvement plans, and track their effects.

7. Assist other departments to formulate or review plans for marketing, advertising, publicity, public relations, corporate culture, mergers and acquisitions, recruitment, crisis management, litigation, etc.

8. Complete other tasks assigned by the Minister of Planning and Development.

There are four main bases for accounting supervision:

1) National laws, regulations and rules.

2) Accounting laws, regulations and the national unified accounting system.

3) The internal accounting control system of the unit.

4) Internal budget, financial plan, and business plan of the unit.

Pre-event supervision and in-process supervision are conducive to timely detection of problems, timely remedial measures, and prevention of problems; Ex-post supervision facilitates comprehensive, truthful, and accurate inspection of the entire process of economic activities and improves the accuracy of accounting supervision. Therefore, it is necessary to flexibly choose the method of supervision in light of the specific situation.

There are four main bases for accounting supervision:

national laws, rules and regulations; Accounting laws, regulations and the unified accounting system of the national simplified and simple family; internal accounting control system of the unit; Explanation of the internal budget, financial plan and business plan of the unit: accounting supervision refers to the supervision of the legality and rationality of the economic activities of state organs, social organizations, enterprises and institutions, the authenticity and integrity of the accounting data, and the implementation of the internal budget of the unit by the accounting institutions and accounting personnel, the relevant departments that enjoy the power of economic supervision and inspection in accordance with the law, and the social audit intermediary organizations that have been approved by the law.

Answer]: cAccounting supervision is based on the value indicators provided by the process of accounting for economic activity and its results.

Answer]: a, b, c, d

According to Article 74 of the Basic Accounting Work Specification, accounting institutions and accounting personnel shall conduct accounting supervision on the basis of: financial laws, regulations and rules; accounting laws, regulations and the national unified accounting system; The specific implementation measures or supplementary provisions formulated by the financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and the business departments of the Guoqiao Song Institute in accordance with the Accounting Law of the People's Republic of China and the national unified accounting system; The internal accounting management system formulated by each unit in accordance with the "Accounting Law of the People's Republic of China" and the national unified accounting system Xiaolun Zheng; The budget, financial plan, economic plan, and business plan of each unit are planned.

Answer: a, b, c

Accounting supervision includes: pre-event supervision, early supervision during the department's shooting, and post-event supervision. Therefore, ABC is chosen.