目前,我国许多国有大型企业集团都实行了总会计师委派制,即由集团公司董事会向集团公司所属的全资和控股子公司委派总会计师,参与企业重大经营决策,组织和监控企业日常经营活动的一种有效的经济监督制度。总会计师委派制,对于建立现代企业制度、规范财务管理工作、建立健全内部控制机制、解决集团公司监督弱化起到了积极作用,有效解决了会计领域出现的一些 At present, many large state-owned enterprise groups in our country have implemented the system of chief accountant appointments, that is, the board of directors of the group company appoints the chief accountant to the wholly-owned and controlled subsidiaries to which the group company belongs, participates in the major management decisions of the enterprise, organizes and monitors the daily business activities of the enterprise An effective system of economic supervision. Chief accountant appointing system has played a positive role in establishing a modern enterprise system, standardizing financial management, establishing and perfecting internal control mechanisms, and resolving the weakening of supervision and administration of the group companies, and has effectively solved some problems that have emerged in the accounting field