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看了《财务与会计》1996年第10期上刊登的陈如干同志的《应加强对企业法人代表经济行为的制约》一文及其《编后》,作为已退休的老会计人员,我感触颇深。他们说得太好了。对企业法人代表经济行为必须采取切实措施,调动社会各方面加强监督。现接着该文的思路,谈点自己的看法。1.关于派驻总会计师问题。派驻总会计师(加强制约的办法之一)关键是要名符其实,真正起到监督作用。除总会计师的人事关系、工薪待遇不受企业管辖
I read “Financial and Accounting” 1996 tenth issue of Comrade Chen Ruguang published on “should strengthen the legal representative of the corporate economic behavior constraints” a text and “compiled” as a retired old accountants, I feel quite deep . They are good at it. It must take effective measures to economic behavior of corporate legal representatives, and mobilize all aspects of society to step up supervision. Now the idea of the article, talk about their own views. 1. On the issue of chief accountant. The chief accountant (one of the ways to strengthen the control) is to be named in the first place and really play a supervisory role. In addition to the chief accountant’s personnel relations, salary treatment is not subject to corporate governance