Accounting refers to accounting personnel. Accounting is a process of checking accounting vouchers, financial account books and financial statements and engaging in economic accounting and supervision according to accounting law, budget law, statistics law and various tax laws and regulations. It is an economic management work that takes currency as the main unit of measurement and uses special methods to account and supervise the economic activities of a unit.
Accounting personnel are those who work in implementation of accounting, including accounting supervisor, accounting supervision and accounting, property management, cashier, etc. Accounting supervision mainly uses accounting data and information feedback to control and guide the whole process of economic activities, including supervision before, during and after.
In addition to monetary supervision, accounting supervision also includes physical supervision. The content of accounting supervision is to comprehensively supervise the rationality, legality, authenticity, correctness and effectiveness of economic activities based on the economic benefits of the unit. The purpose of accounting supervision is to improve operation or budget management, safeguard the national financial system and financial system, protect socialist public property, rationally use funds, promote production increase and economy, and improve economic benefits.
Accounting is an economic management activity with currency as the main unit of measurement, vouchers as the main basis, and special technical methods to conduct comprehensive, comprehensive, continuous and systematic accounting and supervision of a unit's capital movement, provide accounting information to relevant parties, participate in business management, and improve economic efficiency.