会计是经济管理的重要组成部分,它借助掌握大量经济活动数据和一整套科学技术方法,在经济管理中起着重要的作用。在市场经济条件下,会计的主要职能有三: 一、核算经费使用效益。耗费和所得之间的对比,就是经费使用效益。把钱用在最需要的地方,是市场经济条件下会计的重要任务。会计要发挥其核算经费使用效益职能的作用应做到:第一,严格审查经费开支, Accounting is an important part of economic management. It plays an important role in economic management by mastering a large amount of economic activity data and a set of scientific and technological methods. Under market economy conditions, there are three main functions of accounting: First, accounting for the use of funds. The contrast between consumption and income is the use of funds. The use of money for where it is most needed is an important task of accounting in a market economy. Accounting to play its role of accounting efficiency of the use of funds should be: First, a rigorous examination of expenditures,