目前,在会计管理体制上存在着三种不同的观点,并由此引申出三种不同的管理模式。“双重身份论”。这是计划经济体制下传统的会计管理体制,即企业一般会计人员由企业任命,会计机构负责人和会计主管人员的任职须经 At present, there are three different views on the accounting management system, and this leads to three different management models. “Dual Identity.” This is the planned economy under the traditional accounting management system, the general corporate accounting staff appointed by the enterprise, the accounting department heads and accounting executives to be served