Accounting method refers to the means used to check and supervise accounting objects, implementation of accounting's functions and achieve accounting objectives. It was founded by people in long-term accounting practice, and gradually improved and improved with the development of production and the complexity of accounting management activities. It refers to a unified monetary unit as a measure. The method of measuring, recording, calculating and accounting accounting objects continuously, systematically and completely. It is the most basic and main accounting method. Based on other methods. In the process of social reproduction, a lot of economic information will be produced. Economic information becomes accounting information if it is confirmed, measured, recorded, calculated, analyzed, summarized and processed according to accounting standards. The process of information conversion is accounting.