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根据《中华人民共和国会计法》关于“大、中型企业事业单位和业务主管部门可以设置总会计师”的规定,我国有许多县级以上的全民所有制大、中型企业事业单位和业务主管部门设置了总会计师,建立了总会计师负责制。在一个县,县属企业事业单位能达到大、中型企业事业标准的虽然很少,但就一个县的整体经济而言,多种经济成份共存,贸、工、农齐头并进,林、牧、副、渔综合发展,比一个大型企业还要大还要全。所以笔者认为,在管理县级经济的县政府设置总会计师,建立总会计师负责制,能充分发挥政府机构管理经济的职能,进一步理顺和正确处理各种经济关系,促进县级经济的综
According to the “Accounting Law of the People’s Republic of China” on the “large and medium-sized enterprises and business departments may set the chief accountant,” the provisions of our country has many county-level large and medium-sized enterprises, institutions and business departments in charge of setting the total Accountant, established the chief accountant responsibility system. In a county and county enterprises and institutions can achieve the standards of large and medium-sized enterprises, although very few, but in terms of the overall economy of a county, a variety of economic components coexist, trade, industry, agriculture go hand in hand, forestry, animal husbandry, deputy The comprehensive development of fishing is bigger and bigger than a large-scale enterprise. Therefore, I believe that the establishment of the chief accountant in the county government managing the county economy and the establishment of the chief accountant responsibility system will give full play to the functions of the government agencies in managing the economy, further rationalize and correctly handle various economic relations and promote the comprehensiveness of the county economy