会计职能是会计在经济管理活动中所具有的功能和所起的作用。换句话说，会计职能就是对会计在社会再生产过程中所起到的地位和作用的概括。 一、会计职能的定位 要全面完整的理解和把握会计职能，需要对会计职能有如下认识： １、会计职能是会计本质的集中表现 目前，在会计理 Accounting functions are the functions and functions of accounting in economic management activities. In other words, the accounting function is a generalization of the role and status that accounting plays in social reproduction. First, the positioning of accounting functions To fully understand and grasp the full accounting functions, accounting functions need to have the following understanding: 1, the accounting function is the central performance of the accounting nature At present, accounting