核算和监督是会计的基本职能,它体现了会计的基本特征,也是《会计法》的内容核心。会计核算是运用货币形式,通过填制凭证、登记帐簿和编制报表,对企业、单位的经济活动过程和结果进行全面、完整、系统、综合的反映,为各企事业单位提供经济管理所需要的会计信息。会计监督是利用会计信息对经济活动所进行的控制、调节和指导,它是整个社会 Accounting and supervision is the basic function of accounting, which reflects the basic characteristics of accounting, but also the core content of “accounting law.” Accounting is the use of currency forms, through filling vouchers, registering books and reporting, the economic activities of enterprises, units and the results of a comprehensive, complete, systematic and comprehensive reflection of all enterprises and institutions to provide the necessary economic management Accounting information. Accounting supervision is the use of accounting information on economic activities carried out by the control, regulation and guidance, it is the entire community