随着改革开放的深入和社会主义市场经济的发展,许多单位认识到会计工作的重要性,把会计工作与改善经营管理、建立现代企业制度等结合起来,积极采取措施改善和加强会计工作,使会计工作逐步规范,水平稳步提高,也使会计工作在单位经营管理中发挥越来越大的作用。但是会计工作也存在着一些薄弱环节,导致了会计诚信缺失,严重削弱了会计在经营管理过程中所具有的职能,所以我们应加强会计的核算职能和监督职能。本文在分析了会计核算职能和监督职能的基础上,提出了加强会计核算和监督的几点建议。 With the deepening of reform and opening up and the development of the socialist market economy, many units recognize the importance of accounting work, combine accounting work with improvement of management and establishment of a modern enterprise system, actively take measures to improve and strengthen accounting work, Accounting work is gradually standardized, and the level is steadily increasing. Accounting work also plays an increasingly important role in unit management. However, there are still some weak links in accounting work, which leads to the lack of accounting integrity and severely weakened the functions of accounting in management. Therefore, we should strengthen the accounting accounting and supervisory functions. Based on the analysis of accounting functions and supervisory functions, this paper puts forward some suggestions to strengthen accounting accounting and supervision.