为对会计核算进一步规范及强化会计监督职能,必须加强会计人员管理体系改革力度,通过竞争上岗等方式,把单位所有财务会计人员进行集中管理,并实施会计人员集中核算的管理体制。经实践证明,在单位理财与会计监督等方面会计核算方式选择是否合理对其发展具有至关重要的作用。为此,本文主要对会计审核、会计核算的概况及会计审计中会计核算的方法、措施进行了分析与探究,以期为提升会计核算的完整性、全面性及真实性提供可靠的保障。 In order to further standardize accounting and strengthen the accounting supervision function, we must strengthen the reform of accounting personnel management system, through centralized management of all financial and accounting personnel, and implement the centralized management accounting system by way of competitive appointment. Practice has proved that in the unit of financial management and accounting supervision and other aspects of the accounting method is reasonable to choose its development has a crucial role. Therefore, this article mainly analyzes and probes into the accounting review, the general situation of accounting and the accounting methods and measures in the accounting audit, in order to provide a reliable guarantee for enhancing the completeness, comprehensiveness and authenticity of accounting.