贾国哲在《电子财会》今年第6期上发表了《总会计师职权、地位和权力的理论探讨》一文。文中论述了总会计师设置应处理好的几个关系问题: (一)总会计师与总经济师的关系问题.文章认为.总会计师负责全面经济核算、财务会计工作,总经济师负加强经营管理、提高经济效益的责任.负责经营计划、企业管理、物资供应和产品销售等工作。具体来说.总会计师主要抓经济核算制的建立和完善.抓资金的筹集.使用和管理.抓成本管理,抓“双增双节”活动.抓会计核算和管理.抓财务会计监督和维护财经纪律.抓产品价格制定和经济预测。总经济师应该主要抓经营计划的制定、下达并监督执行.抓企业管理的各项基础工作.抓经济责任制的建立和 Jia Guocheng in the “Electronic Accounting” the sixth issue of this year published a “chief accountant authority, status and power of the theoretical discussion,” a text. The article discusses the relationship between the chief accountant and the chief economist in the discussion of the relationship between the chief accountant and the chief economist, and the chief accountant is responsible for the overall economic accounting and financial accounting, the chief economist is responsible for strengthening the management, Responsible for improving economic efficiency. Responsible for business planning, business management, material supply and product sales. Specifically, the chief accountant focuses on the establishment and improvement of the system of economic accounting, grasps the mobilization of funds, uses and manages, grasps the cost management, grasps the activities of accounting for double-counting and double-counting, and grasps the accounting and management. And maintain financial discipline. Grasp product pricing and economic forecasts. Chief Economist should mainly focus on the formulation of business plan, release and supervise the implementation of various basic work of enterprise management. Grasping the establishment of economic responsibility system and