会计正如医药、法律以及其他人类活动的领域一样,由于整个社会不断发展,人们社交活动和经济生活的需要逐渐随着时代发展起来的。近年来,企业活动和人们的社会活动日趋复杂,许多新的概念、新技术信息的注入,会计也出现了很大的发展与变化。我国目前的会计人员管理体制实质还是计算管理体制。会计理论和操作一直在不断地改革,这样两者改革速度上的差异,使得会计人员的处境比较窘迫,如想干出点成绩是比较难的。1.会计人员的双重身份。会计人员一方面作为国家企业利益的代表,对企业履行监督职能,另一方面又要求会计人员作为企业内部的管理人员,行使其管理职能,使会计人员常处于 Accounting Just as in the field of medicine, law and other human activities, the needs of social activities and economic life of people gradually develop with the development of society as a whole. In recent years, corporate activities and people’s social activities have become more and more complicated. Many new concepts, infuses of new technology and information, and accounting have also seen great development and change. China’s current accounting personnel management system is actually calculated management system. Accounting theory and operation have been constantly reform, so the speed of the two differences in the pace of reform, making the accounting staff more embarrassed situation, such as trying to score a point is more difficult. Accounting staff double identity. Accounting personnel on the one hand as a representative of the interests of state enterprises on the implementation of oversight functions of enterprises, on the other hand also requires accounting personnel as managers within the enterprise, to exercise its management functions, so that accountants often