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会计核算职能是会计工作的组成部分。它是指以货币为主要的计量尺度,反映会计主体一定时期内资金运用情况。会计核算工作对提高会计工作效率并且保证会计工作质量具有重要意义。本文作者就事业单位会计核算体系的规范问题进行了简要讨论。
The accounting function is an integral part of the accounting work. It refers to the monetary measurement as the main measure to reflect the use of funds within a certain period of accounting. Accounting work to improve the efficiency of accounting work and ensure the quality of accounting work is of great significance. The author briefly discusses the standardization of accounting system in public institutions.