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《总会计师条例》在我国正式发布实施,已经一年了。为了推动《总会计师条例》的贯彻落实,1991年2月6日财政部发出《关于宣传、贯彻实施“总会计师条例”问题的通知》。学习、宣传、贯彻《条例》是财会工作当前的一项重要任务。学习好,才能积极去宣传,努力去贯彻。 <一> 《条例》的产生与发展。《条例》是在总结我国多年实行总会计师制度的经验基础上产生,适应经济体制改革深化而发展起来的。早在五十年代,我国一些大中型企业即已有设置总会计师的。但第一次正式提出要在企业中建立总会计师制度,则是1961年9月16日中共中央就工业整顿问题发布的《工业七十条》。后来,由国家经济委员会和财政部根据中共中央这一文件精神,经过调查
The “Chief Accountant Ordinance” was officially released in our country for a year. In order to promote the implementation of the “Chief Accountant Regulations,” the Ministry of Finance issued the “Notice on Propaganda and Implementation of the” Chief Accountant Regulations “on February 6, Learning, publicizing and implementing the ”Regulations“ is an important task for the current accounting work. Good study, in order to actively promote, and strive to implement. <1> The Birth and Development of ”Regulations“. The ”Regulations“ were developed on the basis of summing up the experience of implementing the system of chief accountant for many years in our country and were adapted to the deepening of economic system reform. As early as the fifties, some large and medium-sized enterprises in our country already had the chief accountant. However, for the first time, it was officially proposed that a system of chief accountant be established in the enterprise, which is the ”Article 70 of the Industrials" promulgated by the CPC Central Committee on the issue of industrial restructuring on September 16, 1961. Later, by the State Economic Commission and the Ministry of Finance in accordance with the document of the CPC Central Committee, after investigation