【判断题】【消耗次数：1】
会计核算必须以实际发生的经济业务及证明经济业务发生的合法性凭证为依据，表明会计核算应当遵循可靠性原则。
①
正确
②
错误
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政府会计主体应当以实际发生的经济业务或者事项为依据进行会计核算，如实反映各项会计要素的情况和结果，保证会计信息真实可靠。这个表述体现了政府会计准则的（ ）。
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可靠性
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可理解性
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实质重于形式
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及时性
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会计人员在进行会计核算的同时，对特定主体经济活动和相关会计核算的真实性、合法性、合理性进行审查称为（ ）。
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会计反映职能
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会计核算职能
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会计监督职能
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会计分析职能
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