既对国家负责又要对企业负责,这并不是会计所特有的,企业的领导(厂长或经理)也具有这种二重性。如果说这种二重性“是将会计人员推到了企业单位和国家两个利益集团的夹缝之中,左右为难,无所适从。”则是片面的。国家和企业利益的一致是绝对的,矛盾则是相对的,这就是在社会主义制度下,国家、集体、个人利益所占比重,应当如何权衡的问题。应该看到,目前有许多人趁经济改革之机,挖国家墙脚的有之,挖本企业集体墙脚的也有之。这 Not only accountable to the state but also to the enterprise, which is not peculiar to accounting, and the leadership of the enterprise (director or manager) is also dualistic. If we say that this duality “is to push accountants into the gap between enterprises and the state’s two interest groups, it is one-sided.” The agreement between the interest of the state and the enterprise is absolute, and the contradiction is the opposite. This is the question of how the share of the interests of the state, the collective and the individual should be balanced under the socialist system. It should be noted that at present there are many people taking advantage of the opportunity of economic reform to dig into the wall of the country and dig the collective wall of enterprises. This