会计职能是指会计在经济管理过程中所具有的功能。作为“过程的控制和观念总结”的会计，具有会计核算和会计监督两项基本职能，还具有预测经济前景、参与经济决策、评价经营业绩等拓展职能。
Accounting function refers to the function of accounting in the process of economic management. As "process control and concept summary", accounting has two basic functions: Accounting and accounting supervision. It also has expanded functions such as predicting economic prospects, participating in economic decision-making and evaluating business performance.
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会计反映职能
Accounting reflection function
会计的反映职能。会计主要是从数量方面反映各单位的经济活动情况，通过一定的核算方法，为经济管理提供数据资料。  反映职能应包括事前，事中、事后的反映，即贯穿于经济活动的全过程。会计  会计对实际发生的经济活动进行核算，要以凭证为依据，要有完整的和连续的记录，并按经济管理的要求，提供系统的数据资料，以便于全面掌握经济活动情况，考核经济效果。
The reflection function of accounting. Accounting mainly reflects the economic activities of each unit in terms of quantity, and provides data for economic management through certain accounting methods. The reflection function should include the reflection before, during and after the event, that is, it runs through the whole process of economic activities. The accounting of actual economic activities shall be based on vouchers, complete and continuous records, and systematic data shall be provided according to the requirements of economic management, so as to comprehensively grasp the situation of economic activities and assess the economic effect.
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会计的监督职能
Supervision function of accounting
会计的监督职能。会计监督主要是利用会计资料和信息反馈对经济活动的全过程加以控制和指导，包括事前、事中和事后的监督。会计监督除货币监督，还有实物监督。会计监督的内容，是从本单位经济效益出发，对经济活动的合理性、合法性、真实性、正确性、有效性进行的全面监督。会计监督的目的在于改善经营或预算管理，维护国家财政制度和财务制度，保护社会主义公共财产，合理使用资金，促进增产节约，提高经济效益。
The supervision function of accounting. Accounting supervision mainly uses accounting data and information feedback to control and guide the whole process of economic activities, including supervision in advance, during and after the event. In addition to monetary supervision, accounting supervision also has physical supervision. The content of accounting supervision is to comprehensively supervise the rationality, legitimacy, authenticity, correctness and effectiveness of economic activities based on the economic benefits of the unit. The purpose of accounting supervision is to improve operation or budget management, maintain the national financial system and financial system, protect socialist public property, make rational use of funds, promote production increase and economy, and improve economic benefits.