會(huì)計(jì)的基本職能是核算和監(jiān)督，會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員作為會(huì)計(jì)工作的主要承擔(dān)者，其基本職能也應(yīng)當(dāng)是會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督。
會(huì)計(jì)工作是一切財(cái)務(wù)收支的“關(guān)口”，一切財(cái)務(wù)收支活動(dòng)只有通過(guò)會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督這一重要程序以后，才能得以認(rèn)可和實(shí)現(xiàn)，并在會(huì)計(jì)上進(jìn)行真實(shí)、完整的反映。這說(shuō)明會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督在經(jīng)濟(jì)活動(dòng)中的重要地位。要保證會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督順利有效地進(jìn)行，必須要求會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督有規(guī)范的法律依據(jù)，按照嚴(yán)格的法律程序進(jìn)行。否則，任行其是，會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督就起不到把關(guān)守口和為經(jīng)濟(jì)管理服務(wù)的作用。因此，《會(huì)計(jì)法》突出強(qiáng)調(diào)按照本法進(jìn)行會(huì)計(jì)核算，實(shí)行會(huì)計(jì)監(jiān)督。會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員進(jìn)行會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督的方法、程序、要求，應(yīng)當(dāng)按照《會(huì)計(jì)法》第二章、第三章、第四章的有關(guān)規(guī)定和國(guó)家統(tǒng)一的會(huì)計(jì)制度的具體規(guī)定進(jìn)行。
會(huì)計(jì)工作是一切財(cái)務(wù)收支的“關(guān)口”，一切財(cái)務(wù)收支活動(dòng)只有通過(guò)會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督這一重要程序以后，才能得以認(rèn)可和實(shí)現(xiàn)，并在會(huì)計(jì)上進(jìn)行真實(shí)、完整的反映。這說(shuō)明會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督在經(jīng)濟(jì)活動(dòng)中的重要地位。要保證會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督順利有效地進(jìn)行，必須要求會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督有規(guī)范的法律依據(jù)，按照嚴(yán)格的法律程序進(jìn)行。否則，任行其是，會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督就起不到把關(guān)守口和為經(jīng)濟(jì)管理服務(wù)的作用。因此，《會(huì)計(jì)法》突出強(qiáng)調(diào)按照本法進(jìn)行會(huì)計(jì)核算，實(shí)行會(huì)計(jì)監(jiān)督。會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員進(jìn)行會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督的方法、程序、要求，應(yīng)當(dāng)按照《會(huì)計(jì)法》第二章、第三章、第四章的有關(guān)規(guī)定和國(guó)家統(tǒng)一的會(huì)計(jì)制度的具體規(guī)定進(jìn)行。