Accountant's functions

1. Accounting function

(1) Accounting mainly reflects the economic activities of various units in terms of quantity, and provides data for economic management through certain accounting methods.

accounting

accounting

(2) The reflection function should include the reflection before, during and after the event, which runs through the entire process of economic activities.

(3) The accounting of actual economic activities should be based on legal and true self-vouchers, complete and continuous records, and provide systematic data in accordance with the requirements of economic management, so as to fully grasp the economy Activities, assessment of economic effects.

2. Accounting's supervisory function

Accounting supervision is mainly to use accounting materials and information feedback to control and guide the whole process of economic activities, including supervision before, during and after the event.

In addition to currency supervision, accounting supervision also has physical supervision. The content of accounting supervision is a comprehensive supervision of the rationality, legitimacy, authenticity, correctness, and effectiveness of economic activities based on the economic benefits of the unit.

The purpose of accounting supervision is to improve operation or budget management, maintain the national financial system and financial system, protect socialist public property, use funds rationally, promote production and save, and improve economic efficiency.

3. Participate in business decision-making functions

The so-called decision-making is to select the best plan from various alternatives to obtain the greatest economic benefits. Decision-making plays an important role in modern management. Correct decision-making can maximize the benefits of enterprises, and mistakes in decision-making will cause significant losses and waste. Decisions must be based on scientific forecasts, and forecasts and decisions require a large amount of financial information, which must be provided by accounting. Therefore, the function of participating in decision-making, which lays the foundation for the enterprise to obtain maximum economic benefits, is an important function of accounting.