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多年来,会计界在探讨会计监督的过程中,形成了影响较大的“会计人员双重身份”说,即认为我国会计人员一方面具有会计核算和管理职能,标明其作为基层单位经营管理者的身份;另一方面,会计人员必须执行国家的财务会计法规制度和维护财经纪律,具有监督职能,又标明其代表国家进行管理的另一种身份。近年间,围绕会计监督弱化问题,会计界对会计人员身份及其与会计监督的关系展开了争论。
Over the years, the accounting profession in the process of discussing accounting supervision, formed a greater impact on the “dual identity of accountants” that the accounting staff on the one hand with accounting and management functions, indicating that as a grass-roots unit managers Identity; on the other hand, accountants must implement the national financial accounting rules and regulations and maintain financial discipline, with supervisory functions, but also indicate its identity on behalf of the country to manage another. In recent years, focusing on the weakening of accounting supervision, the accounting profession has debated the identity of accounting personnel and their relationship with accounting supervision.