China adopts a management system of unified leadership and hierarchical management over its accounting system, and the Ministry of Finance formulates a unified accounting system. The accounting system focuses on the continuous, systematic and comprehensive reflection of the company's economic activities and property. Generally speaking, the accounting system includes the setting of accounting vouchers, subjects and accounts, the processing procedures and methods of accounting business, the preparation and approval of accounting statements and final accounts, the contents of accounting supervision and inspection, the management of accounting files and other accounting affairs. Strictly follow accounting
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