“国家应当设置一个独立的会计管理机构。会计部门应从财政部门独立出来”。这种主张日益受到财会界的关注。会计独立与否,已成为深化会计改堇无法回避的问题。甚至是中国会计模式成功转换之关键。会计独立论并非始于今日。这一观点的明朗化,有其演变过程。大规模的讨论是始于“对会计监督职能的疑义”。通过对会计监督职能的讨论,引伸出对会计人员双重身份的质疑,最终落脚于企业会计部门隶属关系的变革即企业会计部门的独立化。在同是会计独立的主张中,由于对独立的方向、方法、内容理解不同,当今财会学术界又存 “The state shall set up an independent accounting administration and the accounting department shall be independent from the financial department.” This idea has increasingly drawn the attention of the financial community. Accounting independence or not, has become the deepening of accounting change pansy can not be avoided. Even the key to the successful conversion of China’s accounting model. Accounting independence does not begin today. The clarification of this view has its evolutionary process. Large-scale discussions began with “doubt about the accounting oversight function.” Through the discussion of the accounting supervision function, it leads to the doubts about the double identities of the accounting staff. Finally, the change of the affiliation of the accounting department in the enterprise is the independence of the accounting department of the enterprise. In the same opinion of accounting independence, due to the different understanding of the direction, methods and contents of independence,