The corporate accounting system includes basic accounting standards, specific accounting standards, industry accounting systems, corporate financial general rules, and industry financial systems. These five aspects regulate accounting and reporting with different contents, and play different roles. The specific accounting standards are formulated under the guidance of the basic accounting standards, which are the embodiment of the basic accounting standards and are operable. At the same time, it also provides a basis and guidance for the development of the enterprise's internal accounting system. The industry accounting system is an enterprise accounting system formulated in accordance with the industry and basic accounting standards. It mainly stipulates the content and methods of accounting and accounting reports for corresponding industries and businesses. It can be seen that an important feature of my country's corporate accounting standards is the coexistence of accounting standards and accounting systems. However, in terms of actual implementation, the industry accounting system plays a leading role in the two different forms of specific accounting standards and industry accounting systems. Specific accounting standards