Accounting entity: refers to the specific unit or organization that accounting institutions check and supervise. Generally speaking, any enterprise or unit with independent funds, independent management, independent accounting of revenue and expenditure, profit and loss and preparation of statements constitutes an accounting entity. The accounting entity can be an enterprise, or an internal unit or a specific part of an enterprise; It can be a single enterprise or an enterprise group composed of several enterprises.

Legal subject: refers to the participants in the legal relationship, that is, those who enjoy rights or assume obligations in the legal relationship. The legal term "person" mainly includes natural persons and legal persons.

2, including the main body is different

Accounting entity: not necessarily a legal entity, such as an independent accounting department within an enterprise.

Legal subject: generally accounting subject.

3. Is it independent?

Accounting entity refers to a specific unit or organization that accounting work serves.

The legal subject is an enterprise with independent legal personality.

Extended data:

legal subject

I. Accounting entity

Refers to the specific unit or organization that accounting work serves.

Accounting subject is the basis of daily accounting treatment.

Accounting subject is different from legal subject.

Second, the legal subject.

Generally speaking, the legal subject must be the accounting subject, but the accounting subject is not necessarily the legal subject.

For example, taking an enterprise group as an example, the parent company has several subsidiaries, and the enterprise group conducts business activities under the unified leadership of the parent company. Although the parent company and subsidiaries are different legal entities (the parent company and subsidiaries are also accounting entities respectively), in order to fully reflect the financial status, operating results and cash flow of an enterprise group, it is necessary to take this enterprise group as an accounting entity and prepare consolidated accounting statements (the enterprise group here is not a legal entity).

For another example, independent accounting workshops and business departments can also reflect their financial status as an accounting entity, but they are not legal entities.

References:

Baidu Encyclopedia: Accounting Subject