在我国经济体制改革中,由于企业的自主权的扩大,在企业中正确处理国家与企业之间经济利益关系的问题比较突出。有人认为,企业的会计人员常常因此左右为难,陷入困境,究其根源乃是会计人员双重身份所致。所谓会计人员的双重身份,是指企业会计人员由于负有维护国家与企业两方面利益的职责,从而具有国家利益代表者和企业利益代表者的两种身份。这些同志因此主张:“会计应只代表企业利益, In our country’s economic system reform, due to the expansion of the autonomy of enterprises, the issue of correctly handling the economic interests between the state and the enterprises in enterprises is quite prominent. Some people think that corporate accounting staff are often so embarrassed and troubled, the root cause of which is accountants due to double identities. The so-called double identity of accounting personnel refers to the two roles of accounting personnel in enterprises, which have the representatives of national interests and the representatives of enterprises because of their duties of safeguarding the interests of both state and enterprises. These comrades therefore advocate: "Accounting should only represent the interests of enterprises,