在我国,企业会计人员既有维护本单位利益的义务,又直接肩负着维护国家利益的职责.由于各企业实行独立核算,局部利益和整体利益的矛盾,就不可避免地时有发生.会计人员为了维护国家利益,往往会与那些目无法纪、以权谋私、不能严格遵守财经纪律和财会制度的企业领导人发生意见分歧,并常常因此而遭受打击报复.特别在当前经济体制改革的过程中,个别人假借改革的名义,随意处分,撤换、调离坚持原则、违背其意的会计人员,严重挫伤了会计人员的积极性.有鉴于此,一些同志从改变会计人员处境出发,从加强财会监督上着眼,提 In our country, accounting personnel of enterprises not only have the obligation of safeguarding the interests of their own units, but also directly shoulder the duties of safeguarding their national interests, which inevitably occur from time to time because of the independent accounting of individual enterprises and the conflicts between partial interests and overall interests. In order to safeguard their national interests, they often disagree with the leaders of enterprises who are unable to discipline, abuse power for their own merits, and who can not strictly abide by financial discipline and accounting systems, and are often retaliated against it. In particular, during the current economic reform, In the name of reform, others disregard arbitrarily, remove and replace those accountants who stubbornly violated their principles and severely hurt the enthusiasm of accounting personnel. In view of this, some comrades, starting from changing the position of accountants, are trying hard to strengthen their supervision over accounting matters ,mention