会计可以从多个方面进行定位。本文所要探讨的主要是会计人员的身份定位，有时也指会计机构定位，并且是限于两权分离企业的会计。关于会计人员双重身份的探讨基本已成为过去，但会计定位问题至今并未得到完全解决，在会计应该由谁来控制的问题上仍存在如下几种观点：第一... Accounting can be positioned in many ways. This paper mainly discusses the identity of accountants, and sometimes refers to the accounting firm’s position, and is limited to the accounting of the two separate enterprises. The discussion on the dual identity of accountants has basically become the past, but the problem of accounting positioning has not been completely solved so far. There are still some opinions on who should control the accounting as follows: First,