一、双重身份在理论上不合逻辑在过去几十年中,我国财会系统一直沿袭着行政与业务的双重领导体制,在这样的管理体制上,会计人员既要服从单位的行政领导,也要服从上级部门的业务领导,既要对企业负责,又要对国家负责,这大概就是双重身份的来由。现在政企已经分开,经营权与所有权已经分离,企业已经实行厂长负责制。厂长是企业的法人代表,会计人员受聘于厂长,是在厂长领导下从事具体工作,当然要对厂长负责。会计人负不再存在双重身份。厂长条例规定:“厂长在组织企业生产经营活动中,必须坚持企业的社会主义经营方向,执行党和国家的方针、政策,遵守国家的法律、法规,执行企业主管机关的决定。”条例还对企业与国家的关系、厂长的地位、职责、任务、权力和权限等,都作了明确规定。因此,每个企业都必须建立厂长负责制的权威,不能在厂长负责制以外再平行地存在其他方面的负责制,否则,厂长条例势必无法执行。如果在实行厂长负责制的同时,又承认会计人员双重身 First, the dual identity in the illogical logic In the past few decades, China’s accounting system has been followed by the dual leadership of the executive and business systems, in this management system, accountants not only obey the unit’s administrative leadership, but also to obey The business leadership of the superior departments, both responsible for the enterprise, but also responsible for the country, which is probably the reason for the dual identity. Now that the government and enterprises have been separated and the management rights and ownership have been separated, the enterprise has implemented the factory director responsibility system. Factory director is the corporate legal representative, accounting staff employed by the director, is under the director in charge of specific work, of course, responsible for the director. Accountant no longer exists double identity. The director’s ordinance states: “The director must adhere to the socialist management direction of the enterprise, implement the guidelines and policies of the party and the state, comply with the laws and regulations of the state and implement the decisions of the competent authority of the enterprise in organizing the production and business activities of the enterprise.” It also clearly stipulates the relations between the enterprises and the state, the director’s position, responsibilities, tasks, powers and authorities. Therefore, every enterprise must establish the authority of the factory director responsibility system, not in the plant manager responsibility system and then there are other aspects of the responsibility system in parallel, otherwise, the director regulations will inevitably not be implemented. If the director responsible for the implementation of the system at the same time, also admitted that accountants double body