Because independent legal person sole proprietorship refers to an enterprise or organization that enjoys an independent legal person status in law and has the ability to independently bear civil liability and litigation liability. Independent legal persons usually refer to companies, enterprises, foundations, etc., rather than individual industrial and commercial households and sole proprietorships. Independent accounting means that an independent legal person should conduct financial accounting under its independent financial accounting system, including the establishment of accounting books, account setting, accounting processing, and preparation of financial statements.