论会计监督的“弱化”黑龙江大学经济学院黄岩会计监督“弱化”的原因１“双重身份”不符合管理科学的基本要求。长期以来，我们赋予了会计人员以双重任务、双重身份，既代表单位或以单位管理人员和单位职工的身份对单位财务活动的效率效益进行监督；又代表国家或以国家... On the “Weakening” of Accounting Supervision Cause of “Weakening” of Accounting Supervision in Huangyan School of Economics, Heilongjiang University 1 “Dual identity” does not meet the basic requirements of management science. For a long time, we have entrusted accounting personnel to supervise the efficiency and effectiveness of the financial activities of the unit in double tasks, double identities, both on behalf of the unit or in the capacity of managers and employees of the unit, and on behalf of the state or ...