市场经济下,会计人员是否应该具有双重身份?目前理论界争论较大。笔者认为,在市场经济条件下,会计应该回归企业,在遵守法令准则的前提下为企业经营管理服务。也就是说,会计应该企业化。因为: 一、会计企业化其有历史渊源。 会计人员具有双重身份是在我国产品经济模式下的特殊产物。事实上,历史上我国会计只具单一身份,只对某一特定的会计主体负责。比如,“官厅会计”是反映,监督国家财政收支实现 Under the market economy, should accountants have dual identities? The author believes that under the conditions of a market economy, accounting should be returned to the enterprise, in compliance with the guidelines for the premise of business management services. In other words, accounting should be entrepreneurial. Because: First, accounting for its historic origins. Accountants have a dual identity is a special product of our product economy mode. In fact, historically, our country’s accounting has only a single identity and is only responsible for a particular accounting entity. For example, “Guanting Accounting” reflects and supervises the realization of national revenue and expenditure