In China, the understanding of the nature of accounting has been in constant debate and discussion, and therefore many different views have been formed. To sum up, the views on the essence of accounting are: accounting methods and techniques, accounting tools, accounting information systems, accounting management activities, accounting fiduciary responsibility, accounting synthesis, accounting contracts and so on.

First, the accounting information system theory

1. Accounting information system theory is one of the main viewpoints on the nature of accounting since 1980s, and its representative figure is Yu He and Ge Jiashu.

2. I think: "What is accounting? According to the current reality and its future development, accounting should be regarded as an information system, mainly providing consulting services to management through objective and scientific information. "

3. Ge Jiashu and others define accounting as: "Accounting is an economic information system aimed at improving the economic benefits of enterprises and units and strengthening economic management."

4. Accounting information system theory regards the input, processing, arrangement and output of data generated by enterprise value movement (or capital movement) as an information system, and regards the accounting department as the service organization of enterprise management decision.

Second, about accounting management activities

1. The theory of accounting management activities is the mainstream view on the essence of accounting, which keeps pace with the theory of accounting information system. The representatives are Yan Dawu and Yang.

2. 1980 Professor Yan Dawu and Professor Yang pointed out in the article "Some Opinions on Developing Accounting Theory Research in China-Also on the Scientific Attribute of Accounting" that accounting is not only a tool to manage the economy, but also an activity for people to engage in management, both in theory and in practice.

3. The paper holds that "accounting is a social activity for people to manage the production process, and its basic function is to reflect (summarize ideas) and supervise (control)". The core of accounting management activity theory is that accounting has management function.

Third, the accounting responsibility theory of good faith

1. Accounting fiduciary responsibility theory holds that the essence of accounting is a control system to identify and remove fiduciary responsibility. This view was first put forward by Professor Yang Shizhan. Yang Shizhan believes that "modern accounting is a control system that classifies, records, summarizes and expresses economic matters of an entity according to monetary measurement and recognized accounting principles and standards".

2. CITIC has developed it, and discussed the origin and present situation of the viewpoint of entrusted responsibility accounting in its book Property Rights and Accounting, holding that "all accounting activities are due to entrusted responsibility, all accounting is entrusted responsibility accounting in essence, and entrusted responsibility accounting is an appropriate comprehensive expression of all accounting disciplines".

References:

Baidu Encyclopedia-Accounting Essence