论文部分内容阅读
对会计人员的归属问题,我国《会计法》将之确定“双重身份”,即既代表国家,又代表企业。随着改革的深化和市场经济体制的建立及企业自主权的扩大,“双重身份论”在执行中产生了许多问题。由此,人们提出了新的观点。归结起来,新观点有两派。一是企业代表身份论,即将会计还给企业,由企业单方面决定会计人员的人选、变动及有关管理事宜,会计人员完全为企业
As to the ownership of accountants, China’s “Accounting Law” will determine “dual identity”, that is, on behalf of both the state and the enterprise. With the deepening of reform and the establishment of a market economy system and the expansion of enterprise autonomy, “dual identity theory” has caused many problems in its implementation. As a result, people put forward new ideas. To sum up, there are two new schools of thought. First, corporate identity theory, accounting is about to return to the enterprise, unilaterally decided by the accounting personnel of personnel changes, changes and related management issues, the accounting staff entirely for business