“会计所固有的功能,即会计在单位经济管理中具有的客观功能”被称为会计的职能。从会计的发展历史及其在经济管理中的功能来观看,会计主要有两个基本职能,即会计核算和会计监督。这两个职能之间的关系是相辅相成、辩证统一的。本文将针对会计核算职能进行简单阐述,以求使读者了解其主要特点,计算的前提、方法及一般原则等问题。 “The inherent function of accounting, which is accounting objective function in the unit of economic management ” is called the accounting function. Viewed from the history of accounting development and its function in economic management, accounting mainly has two basic functions: accounting and accounting supervision. The relationship between these two functions is complementary and dialectical. This article will be a simple account of accounting functions described in order to enable readers to understand its main features, the premise of calculation, methods and general principles and other issues.