一、我国总会计师的状况(一)总会计师的法律地位。国务院于1990年颁发的《总会计师条例》规定:“全民所有制大、中型企业设置总会计师;事业单位和业务主管部门根据需要,经批准可以设置总会计师。”同时明确规定:“总会计师是单位行政领导成员,协助单位主要行政领导工作,直接对 First, the status of China’s chief accountant (a) the chief accountant’s legal status. The General Accountant Ordinance issued by the State Council in 1990 stipulates that: “The chief accountant shall be set up by the public institutions of large and medium-sized enterprises under the ownership of the whole people; the public institutions and business administration departments may, if necessary, approve the appointment of the chief accountant.” It also states clearly that "the chief accountant is the unit Administrative leadership members, to assist the main administrative leadership work unit, directly