General Accounting

Author: Chen Wenjun
Publisher:
Publish Date: 2003-08-01
Features: This book is guided by international and domestic scientific accounting theories, standards, and methods, and is based on the fundamental accounting standards, sixteen specific accounting standards, and the "Enterprise Accounting System" promulgated by the Ministry of Finance. Adhering to the principle of integrating diverse approaches, drawing on the strengths of various theories, and closely aligning with China's accounting practices, it elaborates on the theory and practice of general unit accounting on the basis of combining theory with practice. This book has the following features:
(1) Forward-looking. The book fully considers the trends of China's accounting reform and development, meeting both current needs and future prospects. It reflects Chinese characteristics while aligning with international accounting practices. It covers current standards, systems, and conventions without being limited to existing practices, aiming to broaden horizons and enhance knowledge.
(2) General applicability. The book's content is closely tied to China's accounting practices, discussing general accounting operations for units, fully meeting the practical needs of accounting and supervision. It comprehensively reflects the content of China's "Enterprise Accounting Standards" and "Enterprise Accounting System," striving for broad applicability throughout the book. The content is arranged progressively to facilitate understanding and learning.
(3) Systematic. The book is rich in content and well-structured, with a focus on general unit accounting fundamentals as the main thread throughout. The discussions and examples emphasize the logical coherence and relevance between chapters.