What is the difference between the accounting system for business enterprises and the accounting sta

The Accounting System for Business Enterprises and the Accounting Standards for Business Enterprises are both normative documents of administrative regulations, both of which provide for the confirmation, measurement, disclosure or reporting of accounting elements, and are formulated and promulgated by the Ministry of Finance and implemented nationwide, so they are both part of the national unified accounting system. However, the accounting system is aimed at enterprises in specific departments, specific industries or all enterprises, and focuses on the setting and use of accounting subjects and the format and preparation of accounting statements to standardize in detail. Accounting standards are a standard that analyzes the characteristics of each business or item in detail, stipulates the definition of the concepts to be used, and then focuses on recognition and measurement and takes into account the disclosure, and deals with various issues that may occur around the business or project. The differences between the two are:

First, the scope of application is different, most of the specific accounting standards are only applicable to shares, and some are also applicable to other enterprises. The Accounting System for Business Enterprises is applicable to all qualified large and medium-sized enterprises except financial and insurance enterprises. Second, the emphasis is different, and the recognition, measurement, disclosure or reporting of major accounting elements of specific accounting standards have been regulated in principle.

Focus on recognition and measurement, and focus on standardizing the accounting decision-making process. The accounting system focuses on the operability of the records and reports of accounting elements, and the content of confirmation and measurement is only organically reflected in the accounting subjects and instructions. That is, the accounting system focuses on standardizing the behavior and results of accounting.

Third, the structural system is different, and the unified accounting system is self-contained, which is composed of three levels: "Accounting System for Business Enterprises", "Accounting System for Financial and Insurance Enterprises", and "Accounting System for Small Enterprises" are the first level; On this basis, general enterprises, financial and insurance enterprises, and small enterprises should establish methods for setting up relevant accounting subjects, handling specific accounts, and preparing and providing financial accounting reports with strong operability. The Ministry of Finance will successively formulate professional accounting methods for the accounting of special businesses of various industries and enterprises with strong specialization. However, each specific standard is independent of each other, and stipulates the accounting content of a certain business or a certain aspect of the enterprise.

Fourth, the normative forms and language expressions of accounting standards are more in line with the international standard form, and have formed an integral part of the international general accounting practice. On the other hand, the standardized form of subjects and statements of the accounting system conforms to the way of thinking and habits formed by the vast number of accounting personnel in China for a long time, and has obvious Chinese characteristics.

The differences between the two are as follows:

1. The scope of application is different.

The Accounting Standards for Small Enterprises are applicable to enterprises established within the territory of the People's Republic of China that do not raise funds externally and operate on a small scale (excluding small enterprises established in the form of sole proprietorship and partnership). Small enterprises that meet the requirements of the Accounting Standards for Small Enterprises may choose to implement the Accounting Standards for Business Enterprises in accordance with the provisions of the system. If you choose to implement the Accounting Standards for Business Enterprises, you cannot choose to implement the relevant provisions of the Accounting Standards for Small Enterprises at the same time.

Second, the accounting subjects are set up differently.

The Accounting Standards for Small Enterprises have 25 fewer first-level subjects than the Accounting Standards for Business Enterprises. There are two main reasons for this:

First, the economic business of small enterprises is relatively simple, so some accounts in the Accounting Standards for Business Enterprises can be merged, such as dividends receivable and interest receivable are combined into dividend receivable accounts, and raw materials and packaging materials can be merged into material accounts.

Second, the accounting of small enterprises is simplified or there is no economic business to be reflected in a certain account, so that it can be reduced. For example, the asset account is less self-made semi-finished products, goods issued by installment collection, impairment provisions for various long-term assets, unrecognized financing expenses and property losses and surpluses to be disposed of; The liabilities account has omitted dividends payable, projected liabilities and bonds payable; The owner's equity account has less returned investments; The profit and loss account omits subsidy income and profit and loss adjustment of previous years.

Third, the accounting treatment is different.

1.Asset inventories are treated differently. The Accounting Standards for Small Enterprises do not set up a "property loss and loss to be disposed of" account, and small enterprises will directly deal with the profit or loss of assets in the property inventory.

2.No provision is made for impairment of long-term assets. The recoverable amount of long-term assets is difficult to determine, and more professional judgment is required when making provision for impairment.

3.Simplify the accounting of long-term investments. Small enterprises invest in relatively small businesses, and the simplified cost method or simplified equity method is used to account for long-term equity investments according to the materiality principle.

1. The company used is different.

Joint-stock companies generally use the accounting standards for business enterprises, and the accounting system is rarely used, the main reason is that the accounting and operation processes of enterprises are different. The accounting system is generally used more in medium and large enterprises, but it is not suitable for companies that sell insurance and make financial loans.

2. The focus of the two systems is inconsistent.

Corporate accounting preparation is biased towards measurement and use for major decisions. The accounting system can be simply understood as the content of daily accounting and financial report specifications, mainly the content of confirmation and measurement, and generally only appears in the work of accounting subjects and the use of line fiber accounting. Therefore, the accounting system tends to be the result of day-to-day behavior and work.

3. For different enterprises.

The system is mainly divided into three parts: "Accounting System for Business Enterprises", "Accounting System for Financial and Insurance Enterprises", and "Accounting System for Small Enterprises", which are also divided into general enterprises, insurance and finance, and medium and large file imitation enterprises with strong operability of the relevant accounting subjects, specific accounting treatment and preparation of financial accounting reports and external provision methods; The Ministry of Finance will successively formulate professional accounting methods for the accounting of special businesses of various industries and enterprises with strong specialization.

Accounting system for business enterpriseswithAccounting Standards for Business EnterprisesThe differences between are:

The focus is different:The accounting system focuses on the standardization of the recording and reporting of accounting elements, and standardizes the behavior and results of accounting; Accounting standards focus on the standardization of the recognition, measurement, and reporting of accounting elements, and standardize the accounting decision-making process.

The scope of application is different:The accounting system is applicable to most large and medium-sized enterprises; Accounting standards are more applicable to shares****.

The normative form is different:The standardized form of subjects and statements of the accounting system is in line with the usage habits of Chinese accountants; Accounting standards are more in line with international standards.

The quality requirements for accounting personnel are different:Accounting standards have high requirements for the professional judgment ability of accountants; The accounting system is lower.

1) General Accounting Standards for Business. It mainly solves the processing of common banking business in various industries, such as monetary assets, accounts receivable and other businesses.

2) Accounting Standards for Special Operations. It mainly solves the accounting treatment of special businesses such as foreign currency business and leasing business.

3) Accounting Standards for Financial Statements. Standardize the methods of preparing the main accounting statements of enterprises and the standards for information disclosure.

Each specific accounting standard generally consists of seven parts: introduction (scope of the standard), definition (the concept involved in a standard), general recognition principles, general measurement methods, general reporting principles, general reminders, and supplementary provisions (right of interpretation and effective date).

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The main differences between the accounting system for business enterprises and the accounting standards are:

1. The "Accounting Standards" focus on recognition and measurement, and focus on standardizing the accounting decision-making process. The accounting system focuses on the operability of the recording and reporting of accounting elements.

2. The "Accounting System" is its own system, which is composed of three levels: "Accounting System for Business Enterprises", "Accounting System for Financial and Insurance Enterprises" and "Accounting System for Small Enterprises" are the first level; On this basis, general enterprises, financial and insurance enterprises, and small enterprises should establish methods for setting up relevant accounting subjects, handling specific accounts, and preparing and providing financial accounting reports with strong operability. There are two main sets of accounting standards: the 2006 Accounting Standards and the 2011 Accounting Standards for Small Enterprises.

3. The standard form and language expression of the Accounting Standards are more in line with the international common form, and have formed an integral part of the international general accounting practice. The standardized form of subjects and statements in the "Accounting System" is in line with the way of thinking and habits that have been formed in China for a long time.

1. Different attributions:

1. The "Accounting System for Business Enterprises" is a normative document, which is issued by the administrative department in charge of national accounting work, that is, the financial department.

2. The Accounting Standards for Business Enterprises are the rules of the accounting department, which are formulated by the Ministry of Finance and promulgated by the order signed by the Minister of Finance.

Second, the formulation of different departments:

The former is the executive branch and the latter is the Ministry of Finance. The Ministry of Finance is only a department of the executive branch.

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