宋小明同志《对会计监督职能的疑义》一文,突破了多年来会计具有“反映”和“监督”二职能论的框框,敢于大胆探索,发表新的见解,这对引深会计理论的讨论,无疑是有积极意义的。我基本赞同该文前三段论点,但对第四段以后的反论证观点,却不敢苟同。我冒昧地提点看法,同小明同志商榷。一、会计应否具有监督职能与要求会计人员维护国家利益,虽有内在联系,但又是两个层次的不同含义,不应该混为一谈。文章说:“会计二职能论一直规定会计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。这个愿望本来是不错的,但事实上,却是将会计人员推到了企业单位 Comrade Song Xiaoming’s article “The Doubts about the Function of Accounting Supervision” broke through the frame of accounting’s “reflection” and “supervision” over the years, daring to boldly explore and publish new opinions, which debated the theory of accounting accounting deepening, There is no doubt that there is a positive meaning. I basically agree with the first three paragraphs of the article, but I do not agree with the arguments of the opposite argument after the fourth paragraph. I venture to mention the point of view, to discuss with Xiaomin. First, whether accounting should have a supervisory function and require accounting personnel to safeguard their national interests are inherently interdependent but of different meanings at two levels and should not be confused. The article said: “The theory of accounting II has been stipulated accounting has the obligation to safeguard the interests of their own units, but also directly shoulder the responsibility of safeguarding the interests of the state.” This wish was originally good, but in fact, it actually pushed accountants to business units