本文认为,会计自我是指随着社会经济环境的变化,会计为维持多方利益平衡不断的发展与完善而日益趋向于理性的状态,并从产权角度加以分析。会计自我分为4种理性意识,即自我苏醒、自我怀疑、自我完善和自我超越。 This paper argues that accounting self refers to the social and economic environment as the changes in accounting in order to maintain a balanced development and improvement of multi-interest and increasingly tend to rational state, and from the perspective of property rights to be analyzed. Accounting self is divided into four kinds of rational awareness, that is, self-recovery, self-doubt, self-improvement and self-transcendence.