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1985年全国人大颁布《会计法》,首次以法律形式要求国有企事业单位设置总会计师岗位,1990年国务院发布《总会计师条例》,对总会计师的岗位职责进行了具体的规范,其职能定位基本上处于财务部门负责人的角色。随着国有企业市场化经营程度的不断提升,其面临的财务风险加剧,资产配置的重要性日益突显。就国有企业总会计师未来的职能定位来看,西方企业的CFO制度将是大势所趋,但CFO制度产生的经济体制、所有权基础和企业经营目标与我国国有企业
In 1985, the NPC promulgated the Accounting Law. For the first time, state-owned enterprises and public institutions were required to set positions of chief accountant in law. In 1990, the State Council issued the Regulations of the Chief Accountant, which specified the job responsibilities of the chief accountants. The basic functions of the accountants On the person in charge of the financial department. As the degree of marketization of state-owned enterprises continues to escalate, the financial risks they face are aggravated, and the importance of asset allocation has become increasingly prominent. According to the future functional orientation of chief accountants of state-owned enterprises, the CFO system of western enterprises will be the trend of the times. However, the economic system, ownership basis and business objectives produced by the CFO system are in line with those of our state-owned enterprises