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Persons who manage, operate and account for money operations and for managing money and accounting.
Finance refers to financial activities and financial relationships in general. The former refers to the activities involving capital in the process of enterprise reproduction, indicating the formal characteristics of finance. The latter refers to the economic relations between enterprises and various aspects in financial activities, revealing the essence of financial content.
Therefore, in a nutshell, enterprise finance is the movement of funds in the process of enterprise reproduction, reflecting the economic relations between enterprises and all aspects.
Finance is not only the economic relations embodied in the objective movement of funds and the movement of funds in the process of reproduction of material materials in various departments and units of the national economy, but also property and debts, that is, assets and liabilities, and so on.
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Platform finance is network finance.
So-called"Network Finance"It is based on Internet technology, with financial management as the core, business management and financial management integration, can realize a variety of remote operations, dynamic accounting and financial management, and can process electronic documents and electronic currency settlement of a financial management model, is an important part of e-commerce, the meaning of the network here is neither the traditional self-contained LAN or WAN of the enterprise, nor the simple Internet (Internet), Rather, it is an open network formed by the cooperation of the Internet. In short, network finance is the result of the combination of Internet-based IT technology and advanced management concepts, and applied to enterprise financial management.
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The work process of calculating accounts and filing taxes is the platform for accounting work.
When others have completed the economic business, the accountant uses the professional language of accounting to make entries, keep accounts, and prepare financial accounting statements to reflect the business results and financial situation, and cannot directly participate in the handling of the economic business, otherwise it is easy to form fraud.
i) Accounting is an information system that mainly provides financial information. Accounting is the processing function of the system, supervision is the control function of the system, the accounting information based on financial information is the output of the system, and the financial report is the main medium of transmission. The accounting information system is to confirm, measure, record, classify and summarize the transactions or events that occur in the course of the operation of the enterprise through the use of specific methods and procedures, and provide users with information about the operating results, financial status and cash flow of the enterprise in the form of statements or other financial reports.
Like other information systems, accounting information systems include input-processing-output processes.
2) The environment of accounting The environment generally refers to the matters or related elements of the system. Accounting, as an economic information system that provides mainly financial information, is a subsystem of the enterprise system. It is affected by both the internal and external environment of the enterprise.
3) Constraints The purpose of accounting is to provide information to the relevant use groups of enterprises to help them make investment and credit decisions. However, the current accounting information based on historical costs is difficult to provide sufficient relevant information, and the content of the financial statements is limited by the limitation to the disclosure of items that are expressed in available currencies.
4) Accounting control Accounting standard-setting bodies are established to achieve the regulatory effect on accounting by formulating generally accepted accounting principles. At the same time, ** is also directly or indirectly involved in other aspects of control.
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