What is General Accounting and Unit Accounting 20

The general accountant is the first level of financial accounting, reflection, and supervision of the general public budget funds.

Professional accounting of budget funds, state-owned capital operating budget funds, social insurance budget funds, as well as special financial account management funds, special funds and escrow funds.

This system does not apply to the accounting of social insurance ** budget funds, which is determined by the Ministry of Finance.

Separately specified. The main tasks of the chief accountant include:

1) Conduct accounting.

Handle the accounting of various financial revenues and expenditures, assets and liabilities, and reflect the implementation of the financial budget and financial situation;

2) Strict financial funds.

Receipt and payment scheduling management. Organize the receipt, payment and allocation of financial funds, and reasonably dispatch and manage funds to improve the efficiency of fund use under the premise of ensuring the safety, standardization and liquidity of funds;

3) Standardize account management. Strengthen the single account of the treasury, the special financial account, and the zero balance account.

and management of bank accounts of budget units, etc.;

4) Implement accounting supervision and participate in budget management.

Through accounting and reflection, the budget implementation is analyzed, and the implementation of the general budget, departmental budget and unit budget is supervised by accounting;

5) Coordinate the collection of budget revenues and the state treasury.

The business relationship between the treasury centralized collection and payment ** bank, the bank opening the special financial account and other relevant departments;

6) Organize the compilation and review of the region's general financial accounts and departmental final accounts;

7) Organize and guide the work of the general accountant of the subordinate level.

Fifth financial departments at all levels shall, according to the needs of the work, equipped with a certain number of full-time accounting personnel, responsible for the general accounting work, and maintain relative stability.

Article 6 The accounting objective of the general accounting is to provide accounting information users with accounting information such as the implementation of the financial budget and the financial situation, and reflect the performance of the financial fiduciary responsibility.

The accounting information users of the chief accountant include the people's congress, the people's congress and its relevant departments, the financial department itself and other users of accounting information.

Article 7 The accounting of the chief accountant shall be based on the premise that the financial business activities at the same level are carried out continuously and normally.

Article 8 The chief accountant shall divide the accounting period.

Settle accounts in installments and prepare accounting statements.

The accounting period is divided into at least annual and monthly. Fiscal year.

The start and end dates of accounting periods such as monthly are based on the Gregorian calendar date.

After the end of the year, a certain period of the final account liquidation period of the previous year can be set according to the special needs of the work.

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First of all, your formulation is not a normative one. I understand that you are going to keep two books. One is about taxation and needs to be managed in a special account, maybe it is the general ledger accounting you said, and the other is the unit accounting that records the operation of funds, is that is? The main body is the financial office.

1. There is a difference between the two. Accounting institutions include the "unit accounting department" set up within each unit.

Accounting institutions refer to functional departments engaged in accounting work, which are divided into broad and narrow senses

1. In addition to the accounting department of each unit, the accounting institution in a broad sense also includes the functional institution of the financial department to manage the accounting work, which is responsible for guiding, supervising and managing the accounting work of each unit within a certain region. Such as the Ministry of Finance, the Provincial Department of Finance, the Municipal Finance Bureau, the Finance Bureau, etc.

2. Accounting institutions in the narrow sense refer to the functional departments of each unit that handle accounting affairs, which are responsible for the accounting of various economic activities and financial revenues and expenditures of the unit, and implement accounting supervision. For example, in the Municipal Finance Bureau, there will be a separate accounting department responsible for the accounting work of the unit.

2. Relevant legal provisions.

Establishing and perfecting accounting institutions and allocating accounting personnel with a certain quality and number of personnel who are compatible with the requirements of the work is an important guarantee for doing a good job in accounting work and giving full play to accounting functions.

The Accounting Law and the Accounting Basic Work Specification have put forward requirements for the establishment of accounting institutions

1. Each unit shall, according to the needs of the accounting business, set up an accounting institution, or set up accounting personnel in the relevant institutions and designate accounting supervisors; If the conditions for setting up are not met, the intermediary agency that has been approved to set up an intermediary agency engaged in accounting and bookkeeping business shall be entrusted to keep accounts.

2. Whether a unit sets up a separate accounting institution depends on the following factors: first, the size of the unit; the second is the complexity of economic business and account revenue and expenditure; The third is the requirements of operation and management. Generally speaking, large and medium-sized enterprises, administrative institutions of a certain scale, as well as social organizations and other economic organizations with relatively large amounts of financial revenues and expenditures and a large number of accounting operations, should set up separate accounting institutions.

Accounting institutions.

Broadly defined: accounting institutions include the functional institutions of the financial department to manage the accounting work. Such as the Ministry of Finance, the Department of Finance, the Finance Bureau, the Finance Office, etc.

Accounting institutions. Narrow sense: The functional department engaged in accounting work can be an organization set up within the unit to handle accounting matters.

The accounting institution here actually refers to the accounting department, such as the accounting (or finance) department, department, section, unit, group, etc.

For an enterprise, the unit accounting organization is the unit accounting department. For example, the name of the Finance Department, the Finance Department, the Accounting Section, the Accounting Office, etc., may be different. But it's all accounting institutions.

Accounting institutions: such as the Ministry of Finance, the Department of Finance, the Finance Bureau, the Finance Office, and the Accounting Personnel Service Center.

These are all national and first-class institutions.

Unit Accounting Department: It is only for the accounting entity (enterprise) to carry out bookkeeping, investment decision-making, and other distinctions.

1 Accounting institutions are conceptual, and enterprises set up accounting institutions according to management requirements and management organizational forms.

2 The accounting department is a functional entity of the company and is a specific post department.

The full name of accounting is "monthly annual accounting" (sporadic calculation is calculated, total calculation is calculation).Accounting has a long history in China. According to historical records, as early as the Western Zhou Dynasty, there was an official position dedicated to accounting for the official financial revenue and expenditure - the Sihui, and the method of "monthly calculation of the annual meeting" (sporadic calculation is the calculation, and the total calculation is the meeting) was adopted for the financial revenue and expenditure.

In the Western Han Dynasty, there were also account books called "counting books" or "books" to register accounting matters. Later dynasties had officials to manage the revenue and expenditure of money, grain, taxes, and goods. In the official office of the Song Dynasty, to handle the reimbursement or transfer of money and grain, it was necessary to compile a "four-pillar inventory", and settle the accounts through the balance formula of "old management (opening balance) + new income (current income) expulsion (current expenditure) + real (closing balance)", and settle the changes in the increase and decrease of property and materials in the current period and their results.

This is a major achievement in the development of accounting discipline in China. At the end of the Ming Dynasty and the beginning of the Qing Dynasty, with the development of handicrafts and commerce, there was a "Longmen Vein" based on the four pillars, which divided all the accounts into "in" (various incomes), "payment" (various expenditures), "deposits" (various assets), "the" (various liabilities) in the major categories, using the balance formula of "entering and depositing" for accounting, setting up a general ledger for "classified records", and preparing "income statement" (i.e., income statement) and "deposit statement" (i.e., balance sheet), and implementing dual-track calculation of profit and loss. The profit and loss calculated on the two tables should be equal, which is called "Helongmen", so as to check the correctness and falsehood of all accounts. Later, the "four-legged account" (also known as the "heaven and earth account") was produced, and the method was:

For each account, both "incoming" and "outgoing" are registered to reflect the ins and outs of the same account. The "Four-Pillar Inventory", "Longmen Ledger" and "Four-legged Ledger" show the characteristics of traditional Chinese bookkeepers in different periods of Chinese history. The accountant is also called "Mr. Bookkeeper".

Function: First, financial accounting helps to provide useful information for decision-making, improve corporate transparency, and standardize corporate behavior;

Corporate financial accounting reflects its function through it. It provides information on 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.

Second, financial 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.

Third, financial accounting is helpful to assess 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. Financial accounting refers to the economic management activities carried out with the main goal of providing economic information such as the financial status and profitability of the enterprise to external investors, creditors and relevant departments who have economic interests in the enterprise through comprehensive and systematic accounting and supervision of the capital movement that has been completed by the enterprise. Financial accounting is an important basic work of modern enterprises, through a series of accounting procedures, to provide useful information for decision-making, and actively participate in business management decisions, improve the economic efficiency of enterprises, and serve the healthy and orderly development of the market economy.

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The concept of "accounting management" is based on the understanding that "accounting is a management activity and an economic management work". In my opinion, when we talk about "accounting", we usually mean "accounting work". Some people say:

Accounting is the unification of theory and practice, and the unification of accounting and accounting work", therefore, in the concept of "accounting", "includes two aspects of accounting and accounting work". This statement does not seem very scientific. Anyone who knows a little about lexical grammar knows that this is called polysemy, and "nominal" is more than one concept:

It is also contrary to logical common sense to mix together multiple concepts with different meanings to form a single concept. Accounting work and accounting are the relationship between practice and theory, and they are two closely related but distinct concepts. Accounting work is accounting work, and accounting is accounting, and although they can both be shortened to "accounting", they cannot be confused.

Just as some comrades said, "enterprise management is not equal to enterprise management, planning is not equal to planning, and material is not equal to material learning", accounting work is a practical activity, and accounting is a kind of science. The concept of "accounting" is a theoretical abstraction of accounting practice. In practice, there is such a job as accounting, which is abstracted into a concept and called "accounting".

The concept of "accounting" originated from accounting work, and accounting is a summary of experience and theory of accounting work. Accounting has a long history. , from the primeval community5 to the present day, up and down for thousands of years; The history of the development of accounting is very short, even if it is counted from 14946, it is only a few hundred years.

When there is no concept of "accounting", there is the concept of "accounting", which obviously refers to accounting work. The concept of "accounting management" is based on the inherent meaning of "accounting is the accounting work".

So, what kind of job is accounting? The facts from the historical development of accounting prove that accounting is a kind of management activity and an economic management work. Although accounting was originally "an incidental work of the production function"7, "production and the bookkeeping of production are, after all, two different things".

Although the emergence of accounting is closely related to production activities, it is not the production activity itself, but an activity in which people manage the reproduction process. The more production develops, the higher the degree of socialization of production, the more complex the economic relations, and the higher the requirements for economic efficiency, the more important the accounting work becomes. For thousands of years, with the development of production and economy, with the continuous change of people's content and methods of emphasizing economic benefits, and with the continuous development of economic management theory and practice, accounting has experienced a long process of development from simple to complex, from low-level to high-level.

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