财务工作的两大职能是核算和监督,这是赋予广大会计人员的神圣职责。人大九届十二次会议通过的《中华人民共和国会计法》(下称新《会计法》),针对社会主义市场经济和现行会计工作实际,对会计核算和会计监督进行了重要修订,完善和规范了会计人员执业准则,是加强会计基础工作、规范会计行为的重大举措。现就以下两个 The two main functions of financial work are accounting and supervision, which is the sacred duty entrusted to the majority of accountants. The Accounting Law of the People's Republic of China (hereinafter referred to as the “New Accounting Law”) adopted by the NPC's 12th Session of the Ninth NPC has made important revisions to accounting and accounting supervision in the light of the actual situation of the socialist market economy and the current accounting work, Standardize the accounting staff practice guidelines, is to strengthen the basic accounting work, regulate accounting behavior of major initiatives. Now the following two