企业会计定位是指企业会计人员应由谁控制、向谁负责,企业会计应发挥什么职能、达到何种目的。笔者拟就我国企业会计定位问题作以下探讨。一、我国企业会计定位的几种主要观点1.“所有者观”及其缺陷浅析。企业会计“所有者观”认为企业的终极所有权属于企业所有者,所有者承担 The corporate accounting position refers to who should control and who should be responsible for the accounting personnel of an enterprise, and what functions and purposes the enterprise accounting should play. The author intends to make the following discussion on the issue of corporate accounting in China. I. Several Main Ideas of China’s Enterprise Accounting Positioning 1. The Analysis of “Owner’s Viewpoint” and Its Defects. The “view of owners” of business accounting believes that the ultimate ownership of a business belongs to the owner of the business and the owner assumes