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一、为了建立、健全企业的经济责任制,加强企业的经济核算,严格实行财务、会计监督,贯彻勤俭建国、勤俭办企业的方针,所有国营工业、交通企业(包括建筑安装企业和联合企业所属厂矿)的厂长(或者经理,下同)都应当亲自领导企业的经济核算和财务会计工作,并根据本规定设置总会计师,作为厂长加强领导这一工作的助手。没有条件设置总会计师的企业和小型企业,可以先设置副总会计师或者指定专人行使总会计师的职权。
First, in order to establish and improve the economic responsibility system of enterprises, strengthen the economic accounting of enterprises, strictly implement the financial and accounting supervision and implement the principle of thrift and thrift to establish enterprises and run enterprises thrift, all state-owned industrial and transportation enterprises (including construction and installation enterprises and joint ventures (Or managers, the same below) should personally lead the economic accounting and financial accounting of the enterprise and set up the chief accountant in accordance with these Provisions as the assistant to the director to strengthen the leadership. Enterprises and small enterprises that do not have the necessary conditions to set up a chief accountant may set up the deputy chief accountant or appoint a designated person to exercise their functions as the chief accountant.