What are the characteristics of accounting?

The characteristics of accounting can be summarized as follows: taking money as the main measure, it is comprehensive; Accounting is complete, continuous and systematic; Accounting should be based on vouchers and strictly follow accounting standards.

1, with currency as the main measure, is relatively comprehensive.

Accounting needs to reflect and supervise various contents, which requires the use of various measurement scales, such as physical scales (such as kilograms, tons, pieces, etc. ), labor scale (such as working hours, working days, etc.). ) and currency size.

But it is mainly based on the size of money. Physical scale and labor scale can specifically reflect the increase and decrease of property, materials and labor consumption in the production process, which is necessary for accounting and economic management. However, these two scales can not fully reflect the content of accounting, and synthesis is only one of the main characteristics of accounting.

Therefore, accounting takes currency as a comprehensive measurement scale, comprehensively and systematically reflects and supervises the financial revenue and expenditure of property, materials, labor consumption and results in the production process of enterprises, administrative units and institutions through records, and calculates the final financial results.

2. Accounting is complete, continuous and systematic.

The accounting of economic business must be complete, continuous and systematic. Integrity means that the accountant must record all the economic business that belongs to the accounting content, and it is not allowed to leave out any item. Continuity means that all kinds of economic business should be recorded and accounted for continuously according to the time sequence of occurrence.

Systematization refers to the classification and comprehensive accounting of various economic businesses, processing accounting data and obtaining systematic accounting information.

3. Accounting should be based on vouchers and strictly follow accounting standards.

Accounting records and accounting information need to be true and reliable, which requires that all economic businesses of enterprises, administrative units and institutions must obtain or fill in legal vouchers and conduct accounting on this basis.

In all stages of accounting, we must strictly abide by accounting standards, including accounting standards and accounting systems, to ensure the authenticity, reliability and consistency of accounting records and accounting information.

These characteristics ensure that accounting information comprehensively and systematically reflects and supervises the financial revenue and expenditure, labor consumption and achievements of property and materials in the production process of enterprises, administrative units and institutions.