Financial accounting refers to the economic management activities carried out through the comprehensive and systematic accounting and supervision of the capital movements that have been completed by the enterprise, and the economic management activities are carried out with the main objectives of providing economic information such as the financial status and profitability of the enterprise to investors, creditors and relevant government departments that have economic interests with the enterprise.
Financial accounting is an important basic work of modern enterprises, through a series of accounting procedures, to provide useful information for decision-making, and actively participate in business management decisions, improve the economic benefits of enterprises, and serve the healthy and orderly development of the market economy.