"Information system theory" holds that:
"Accounting is an information system; It mainly provides consulting services for management through objective and scientific information. The accounting department is the service department of the enterprise, and the accounting personnel are in the position of staff and consultants in the enterprise. They provide necessary data for enterprise management departments to optimize management, make decisions and operate effectively, but they do not directly manage and make decisions. Accounting only has consulting and staff functions and does not directly perform management functions. "
Accounting information mainly includes reliability, relevance, understandability, comparability, substance over form, importance, prudence and timeliness.
Simply put:
Reliability is to confirm, measure and report on the basis of actual transactions or events.
For example, if you buy a fruit flower 1 17 yuan for the leader, you must have an invoice from 1 17 yuan to be reliable. You can't record 234 yuan just because the price of fruit rose to 234 yuan the next day.
Relevance means that what is recorded is related to the needs of economic decision-making. If what you just bought is fruit for the leaders, you should remember management expenses-office expenses-food, not inventory goods.
Understandability means that accounting information should be clear. If you remember that the goods were available just now, others will "not understand".
Comparability means that accounting information should be comparable. For example, management expenses-office expenses-food have just been recorded in fruit, so you have to remember this subject next time you buy this, and other enterprises also remember this subject when they buy fruit, which is more comparable.
Substance is more important than form, that is, an enterprise should make accounting confirmation, measurement and report according to the economic essence of a transaction or event. If the fruit is eaten by the leader, it may not be the management cost, but also the sales cost, depending on the specific situation.
The importance is that accounting information should reflect all important transactions or events related to the financial status, operating results and cash flow of the enterprise. If this fruit is not so important and goes bad in the refrigerator, there is no need to make any "fixed asset impairment reserve" according to the fixed assets, and eat it directly according to the leader's instructions.
Prudence requires enterprises to be cautious in accounting confirmation, measurement and reporting of transactions or events, and not to overestimate assets or income or underestimate liabilities or expenses. How much money is how much money.
Timeliness means that leaders must remember the fruits they bought today, not yesterday or tomorrow.