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建立、健全总会计师制度,对促进企业管理现代化,规范企业法人治理结构都有着极为重要的意义。本文拟围绕着总会计师的一些问题,谈谈个人的浅见。一、为什么新《会计法》规定国有和国有资产占控股地位或主导地位的大、中型企业必须设置总会计师从1993年到1999年6年间,我国社会主义市场经济有了很大发展,同时国有企业也在不断地进行着深化改革。无论怎样发展、变化,国有经济在我国这个社会主义国家里应占主导地位是不变的。不断增强国有经济实力,使国有经济在优化资源配置上发挥主导作用,是我们进行企业“三改”(改组、改制和改造)的始终不逾的前提。
Establishing and perfecting the chief accountant system is of great importance to promoting the modernization of enterprise management and regulating the corporate governance structure of enterprises. This article intends to revolve around the chief accountants of some of the problems, talk about personal humble opinion. First, why the new “Accounting Law” stipulates that large and medium-sized enterprises with state-owned and state-owned assets in controlling positions or dominance must establish a chief accountant. From 1993 to 1999, the socialist market economy in our country has greatly developed. At the same time, the state-owned Enterprises are constantly deepening reform. No matter what kind of development or change, the dominant state of the state-owned economy in China’s socialist country is unchanged. Constantly enhancing the state-owned economy and making the state-owned economy a leading role in optimizing the allocation of resources are the prerequisites for our undertaking of “three reforms” (restructuring, restructuring and transformation).