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1990年12月31日国务院颁布的《总会计师条例》,是与《中华人民共和国会计法》配套的一项行政法规。它的颁布实施标志着我国从此结束了长期以来对社会主义企业、单位配备总会计师章法不明,甚至无章可循的历史;标志着我国会计工作的水平又迈上了一个新的台阶。作为一名财会专业的教师和科研工作者,笔者亦怀着无比兴奋的心情仔细学习了《条例》全文。现将我们的一些学习体会以及对《条例》的一些看法和建议提出来,求教于各行各业的总会计师和广大读者。
The “Chief Accountant Ordinance” promulgated by the State Council on December 31, 1990 is an administrative regulation complying with the Accounting Law of the People’s Republic of China. Its promulgation and implementation marked the end of a long history of ignorance and even rulelessness for the socialist enterprises and units with the chief accountant in our country. This marked that our country’s accounting work has reached a new level. As an accounting professional teacher and researcher, I also carefully studied the full text of the Regulations with great excitement. Now some of our learning experience and some of the “Regulations” put forward some views and suggestions, seek advice in all walks of life chief accountants and readers.