监督和核算都是财会工作的基本职能。核算固然是财会工作的基础 ,但若离开监督 ,就会失去了生命。因为各经济单位进行财会核算的目的是为了准确地反映其经营成果 ,促进单位经济效益的提高。准确性是财会核算的生命。要做到准确 ,财会部门在进行核算过程中 ,必须根据财政法规和 Supervision and accounting are the basic functions of accounting work. Although accounting is the foundation of accounting work, if you leave supervision, you will lose your life. Because the purpose of each accounting unit accounting for accounting is to accurately reflect the business results and promote economic efficiency of the unit. Accuracy is the accounting of accounting life. To be accurate, the accounting department in the accounting process must be based on financial laws and regulations