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一九九○年十二月十四日,国务院常务会议通过并发布了《总会计师条例》,这标志着我国总会计师制度建设进入了一个新的阶段。《条例》的颁布实施,是国家经济体制改革与经济立法方面的一件大事,也是财会界特别是总会计师们的一件大事。《条例》明确了总会计师的职权与地位,强调指出了总会计师要在加强经济管理,提高经济效益中发挥其特有的作用,这使我们在这一岗位上工作的同志感到由衷的鼓舞,使我们方向更明了,心头更热了,腰杆更硬了,干劲更足了。我公司是北京市建筑工程总公司所属的国营大型施工企业,在改革开放中,较早地设立了总会计师职务。面临基本建设战线压缩、投招标竞争加剧的新情况,施工企业的总会计师担负着繁重的工作任务。一方面要参与经营决策、筹措资金、开辟财源、抓节约、降消耗、
On December 14, 1990, the State Council Executive Meeting adopted and promulgated the “Chief Accountant Regulations,” which indicates that the construction of China’s chief accountant system has entered a new phase. The promulgation and implementation of the “Regulations” is a major event in the reform of the national economic system and economic legislation, and a major event for the accounting profession, especially the chief accountants. The “Regulations” clarify the position and authority of the chief accountant, stressing that the chief accountant should play its unique role in strengthening economic management and enhancing economic efficiency, which greatly encouraged our comrades working in this position to make We are more clear direction, my heart is hotter, the spine harder, more motivated. Our company is a state-owned large-scale construction enterprise owned by Beijing Construction Engineering Corporation. In the process of reform and opening up, we established the chief accountant office earlier. Faced with the new situation of compaction of the capital construction front and intensification of the bidding tendering competition, the chief accountant of a construction enterprise shoulders heavy tasks. On the one hand to participate in business decisions, raise funds, open up financial resources, pay attention to saving, reducing consumption,