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总会计师制度是我国在计划经济体制下引入的,随着我国内外部经济环境的变化和现代企业制度的建立,国有企业面临巨大的机遇和挑战,客观上对总会计师提出了更新更高的要求。因此,必须克服总会计师影响力低和职能发挥不到位等缺陷,向战略管理、履行决策、资本运营、风险管理、全面预算管理和价值创造等六个方面进行职能转型。
The chief accountant system was introduced by China under the planned economy system. With the change of the economic environment in our country and the outside world and the establishment of the modern enterprise system, the state-owned enterprises are faced with tremendous opportunities and challenges, and objectively proposed to the chief accountants newer and higher requirements . Therefore, it is necessary to overcome the shortcomings of the chief accountant, such as low influence and inadequate function, so as to transform the functions from six aspects such as strategic management, decision-making, capital operation, risk management, overall budget management and value creation.