Accounting Business Process Diagram and Analysis

Author: Zhang Jingshan
Publisher:
Publish Date: 2003-01-01
Features: The new "Accounting Law" was implemented on July 1, 2000, the "Regulations on Corporate Financial Accounting Reports" were implemented on January 1, 2001, and the "Corporate Accounting System" was implemented on January 1, 2001. The "Corporate Accounting System" is a significant measure for the reform and development of accounting and also a major milestone in the substantive reform of accounting standards, following the "Accounting System for Joint Stock Limited Companies" and over a dozen specific accounting standards. It transformed the previous accounting system from merely simple recording and reflection into a comprehensive regulation covering the entire process of the recognition, measurement, recording, and reporting of accounting elements. This brought the recognition and measurement of accounting elements back from the financial system to the accounting system, which is also an inevitable trend aligned with China's entry into the World Trade Organization and the acceleration of the internationalization of accounting. The core content of the "Corporate Accounting System" is the handling of accounting business processes. To help a wide range of accounting and finance personnel and related individuals learn and master the content of corporate accounting business processes intuitively, we have organized the writing of "Illustrations and Analysis of Accounting Business Process Handling."