会计工作就是通过对资金活动的纪录、观察、分析和预测来为单位、部门领导提供管理和经营决策的参考。同时,它也担负着促使企业或单位按照国家财经政策、法令、制度办事的任务。我认为,会计工作的这种作用主要是通过它的职能和职守两个方面来实现的。一、会计工作的职能 (一)会计的反映职能。会计的反映职能,就是通过凭证、账簿、报表等一整套会计业务处理过程,把企业的资金活动情况全面反映出来。因此,建立一套正确,系统、全面的会计纪录来反映资金活 Accounting work is through the record of fund activities, observation, analysis and forecasting for unit, departmental leaders provide management and management decision-making reference. At the same time, it is also responsible for prompting enterprises or units in accordance with the state’s financial policies, decrees, system tasks. In my opinion, this role of accounting work is mainly achieved through its functions and duties. First, the functions of accounting work (A) the reflection of accounting functions. The reflection of accounting functions, is through a set of vouchers, books, statements and other accounting business processes, the company’s financial activities fully reflect the situation. Therefore, to establish a correct, systematic and comprehensive accounting records to reflect the funding