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会计的基本职能是核算和监督。就是反映经济情况,监督经济活动,促进经济发展。它的核算职能就是真实反映经济活动情况,准确提供会计信息,它的监督职能主要是确保经济活动和资金运用过程,执行国家财政法规,遵守财经纪律。它是经济管理活动,是管理科学的一部分。作为会计核算和监督的直接参与者,会计人员必须具备良好的素质才能很好的完成他们的具体职责。
The basic function of accounting is accounting and supervision. It is to reflect the economic situation, monitor economic activities and promote economic development. Its accounting function is to truly reflect the economic activities and provide accurate accounting information. Its supervisory function is mainly to ensure the economic activities and capital utilization process, implement the state financial regulations and abide by the financial discipline. It is an economic management activity and a part of management science. As a direct accounting and supervision of the participants, accountants must have good qualities in order to well fulfill their specific duties.