Tell me briefly what are the basic functions of accounting?

1. Basic accounting functions:

(1) Accounting functions

1. Characteristics of accounting

(1) Based on Currency is the main unit of measurement: Pay attention to the word "main". The implication is that in addition to the monetary unit of measurement, physical quantity and labor quantity can also be used as auxiliary units of measurement.

(2) It is complete, continuous and systematic:

Completeness: all accounting objects must be accounted for

Continuity: accounting is carried out continuously and cannot be interrupted

Systematic: The accounting data provided can become an organic whole

(2) Accounting supervision

1. Meaning:

Accounting Supervision function: Supervise the legality and rationality of the economic activities of specific entities

Accounting supervision is to promote economic activities in accordance with regulations through specific methods such as prediction, decision-making, control, analysis, and evaluation.

Require operation to achieve the expected purpose

2. Characteristics:

(1) Through value indicators

(2) To the enterprise Supervise the entire process of economic activities, including pre-event, in-process and post-event supervision

(3) The basis is legality and rationality

2. The relationship between the two:

The reflection function of accounting is the basis for accounting to exert its control function. Without the information provided by the reflection function, accounting supervision is impossible, because without accounting reflection to provide reliable and complete accounting information, there will be no objective basis for accounting supervision. , it cannot be carried out; and the supervision function is the guarantee of the reflection function. Without the supervision function to control and provide a strong guarantee, it is impossible to provide true and reliable accounting information, and the active role of accounting management cannot be exerted, and accounting reflection will also It loses the meaning of existence. Therefore, the reflection function and supervision function of accounting are closely related, inseparable, complementary, and dialectically unified.