经常听到有些企业领导人感叹:“会记帐的会计好找,会经营决策的会计难寻。”这表明现在大多数企业领导重视会计工作,不再把会计人员仅仅当作“帐房先生”了。会计与这样的企业领导共事,既有压力,也有动力,是好事。笔者作以下假设:把企业领导简单地分为重视会计工作的x型和不重视会计工作的y型, It is often heard that some business leaders lament: “The accountant’s accountants find it hard to find, and the accountants who run the business make it hard to find an accountant.” This shows that most business leaders nowadays attach importance to accounting work and no longer treat accountants merely as “ ”Now. Accounting and leadership of such enterprises, both pressure, but also motivation, is a good thing. The author made the following assumptions: the business leadership is simply divided into accounting for the type of accounting x and do not pay attention to the y-type accounting work,