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Research Paper | Accounting | China | Volume 10 Issue 7, July 2021

A Research on a New Accounting Method

Yang Gao ^[2]

Abstract: This paper mainly expounds a new user-oriented accounting method which takes a specific object as the accounting subject to meet the needs of accounting information users. On the one hand, this paper theoretically proves the rationality and advanced nature of taking specific objects as accounting subjects. On the other hand, from the perspective of accounting practice, this paper demonstrates the feasibility of computerized accounting with specific objects as accounting subjects, and analyzes the advantages and disadvantages via comparison with computerized accounting with the company as the accounting subject. Taking the specific object as the accounting subject can meet the needs of multi-level accounting information users, accounting treatment is more real and reasonable, accounting is more accurate, accounting information is more comprehensive and complete, which makes up for the defects of the assumption that the company is the accounting subject.

Keywords: accounting method, specific object, multi-level accounting, user-orientation

Edition: Volume 10 Issue 7, July 2021,

Pages: 1260 - 1263

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