企业单位的财务科长,对上要贯彻执行国家的财经工作方针、政策、法规、制度;对内要兼顾国家、集体、职工的利益;还要协调财会工作与内部其他工作的关系。作为财务部门的负责人,他既要接受单位法人代表的领导,又要以理论指导实践,不断地改进业务工作。总之,财务科长上受单位行政领导的统率,下受同级有关部门的制约,而财会工作牵涉面又很广,在此情况下,他不得不纵横捭阖,左右斡旋。特别是在没有总会计师的单位,他往往是在孤军作战,这就是财务科长所面临的处境。在实行聘任制的今天,被聘任的财务科长一般都是单位领导挑选的,他的工作理应得到领导的支持。但在领导人中,有懂得并支持财会工作的;有 The head of the finance department of an enterprise unit should give top priority to the implementation of the national financial and economic work guidelines, policies, laws and regulations, and the system; give due consideration to the interests of the state, the collective and the employees as well as the relationship between the accounting work and other internal work. As the head of the finance department, he not only needs to take the leadership of the legal representative of the unit, but also guides the practice with theory and continuously improves his business work. In short, the head of the finance department was subject to the administrative leadership of the unit under the control of the relevant departments at the same level, and the financial and accounting work involved a very wide range of aspects. Under such circumstances, he had to make his own offer of mediation. Especially in units without a chief accountant, he often fights alone, which is what the chief of finance faces. In practice, appointment of the chief of staff is usually selected by the unit leaders, and his work deserves the leadership support. But among the leaders, there are those who understand and support the accounting work