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党的十一届三中全会以来,全国的经济形势发生了很大变化。原来有关设置总会计师的规定,已经不能适应深化经济体制改革的要求,需要补充完善,特别是总会计师的职权、责任和地位。过去虽然也有原则规定,但是还不够具体、明确,如有的单位既设总会计师,又设分管财务的副厂长,职责重叠;有的不把总会计师作为单位行政领导,总会计师实际没有真正到位;有的则只设副总会计师而不行使总会计师的职责;还有的出于习惯上的偏见,对总会计师存在不正确认识,把总会计师排斥于领导班子之外。凡此种种,使总会计师应有的作用受到限制紉削弱,以致总会计师制得不到落实。
Since the Third Plenary Session of the 11th CPC Central Committee, great changes have taken place in the economic situation in the country. The original provisions on the establishment of a chief accountant can no longer meet the requirements for deepening economic restructuring and need to be supplemented and improved, especially the chief accountant’s authority, responsibility and status. In the past, although there were principles in principle in the past, it was still not specific and clear enough. Some units have both a chief accountant and a deputy director in charge of finance, with overlapping responsibilities. Some do not regard the chief accountant as the administrative leader of the unit and the chief accountant does not actually have any real In place; while others only assume the deputy chief accountant and not to exercise the role of chief accountant; others out of habitual prejudices, there is an incorrect understanding of the chief accountant, and the chief accountant is excluded from the leadership. All these make the role of the chief accountant subject to restraint and weakened so that the chief accountant system can not be implemented.