目前,对会计人员是否应统管统派众说纷纭,有积极倡导的,也有表示对此应持冷静态度的。我认为,应予积极倡导。 一、会计人员统管统派符合会计工作的固有特性。会计工作的固有特性在于会计工作作用的二重性,即一方面为本单位理财,另一方面严格执行财经法纪,维护国家利益。那么,守法与理财、国家利益与单位利益谁者为先是很明显的,这就要求会计人员应拥有相对的独立性来保障其双重职能的实现,这种相对的独立性正好可由 At present, there are many opinions on whether accountants should take charge of governing the same school. Some have actively advocated this, and some have also expressed their concern about this. I think it should be actively advocated. First, the accounting staff in charge of the system to meet the inherent characteristics of accounting work. The inherent characteristics of accounting work lies in the duality of the accounting work, that is, on the one hand, financial management for the unit, on the other hand, strictly enforce the financial laws and regulations, and safeguard national interests. So, law-abiding and financial management, national interests and who benefit the unit first is obvious, which requires accounting personnel should have relative independence to ensure the realization of its dual functions, this relative independence can be