如何做到既坚持原则,又能与单位领导协调好关系,是会计人员在市场经济新形势下面临的一个实际问题。解决好这一问题,是更好地贯彻朱镕基副总理提出的“约法三章”的需要,也是做好会计工作,为实现“两个根本性转变”服务的需要。笔者拟就此谈几点看法。一、会计人员的思想要适应市场经济《会计法》明文规定,要保障会计人员的职权不受侵犯。但在实际工作中,当我们坚持原则,依法办事,履行会计监督职能时,往往会与单位领导人在协调好关系 How to accomplish both the principle and the coordination with the unit leaders is a practical problem that accountants face in the new situation of market economy. To solve this problem is the need to better implement the “Three Principles of Constitutional Law” proposed by Zhu Rongji, as well as the need to do a good job in accounting work and serve “two fundamental changes”. I would like to talk about this view. First, the accounting staff to adapt to the market economy “Accounting Law” expressly provides that the accounting staff should be protected from violations of their functions and powers. However, in practical work, when we adhere to the principle of handling affairs in accordance with the law and performing the functions of accounting supervision, we often coordinate the relations with the leaders of the units