本指导性文件阐述了会计管理的基本原则，描述了PCS会计的管理方面，包括会计管理的框架架构、数据元素定义和与下游应用程序的相关性，并提供了逻辑PCS网络资源和数据元素之间的关联。本技术报告（TR）还确定了PCS会计管理的数据要求。

This guideline document addresses the basic principles of accounting management, describing the management aspects of PCS accounting including a framework architecture for accounting management, data element definitions and relevance to downstream applications, and provides the association between logical PCS network resources and data elements. This Technical Report (TR) also identifies data requirements for PCS accounting management.