会计定位问题的提出源于我国存在的会计秩序混乱,会计信息的失真以及会计监督不力等情况。会计定位属于会计理论中的基本假设问题。会计定位包括很多方面,可以分为会计人员的身份定位,职能定位,理论定位等很多种。新时期,经济的发展对财务会计提出了新的要求,有必要重新明确财务会计的定位。 The problem of accounting positioning originates from the confusion of accounting system, the distortion of accounting information and the weak accounting supervision in our country. Accounting position belongs to the basic assumption in accounting theory. Accounting positioning, including many aspects, can be divided into accounting personnel identity orientation, functional orientation, theoretical positioning and many other kinds. In the new era, the economic development has put forward new requirements for financial accounting, and it is necessary to re-define the position of financial accounting.