大中型企业设置总工程师和总会计师,早在《工业七十条》便已提出。《中共中央关于经济体制改革的决定》又提出了设置总经济师,并强调“三总师”列为企业领导制度,这便形成了“一长三总师”的企业领导体制模式。按中央的要求和部暑,大中型企业在今后一个时期内要逐步建立完善“三总师”制度。笔者仅就建立完善总会计师制度问题谈些个人一管之见。一、建立总会计师制度是大中型企业真正实现“转轨变型”的需要。经济体制改革要求企业由过去的产品生产经济向商品生产经济模式转变,企业必须由过去的“生产 Large and medium-sized enterprises to set chief engineer and chief accountant, as early as the “Industrial Seventy” has already made. The Decision of the Central Committee of the Communist Party of China on the Reform of the Economic System sets forth the appointment of the chief economist and emphasizes that the “three chief divisions” should be listed as the enterprise leadership system. This forms the enterprise leadership system model of “one long, three chief divisions.” According to the requirements of the Central Government and the Ministry of Education, large and medium-sized enterprises should gradually establish and improve the “three master’s” system in the coming period. I only talk about the establishment and improvement of the chief accountant system to talk about some personal opinions. First, the establishment of the chief accountant system is the need for large and medium-sized enterprises to truly achieve “transitional transformation.” Economic restructuring requires enterprises from the previous product manufacturing economy to commodity production and economic transformation, enterprises must be from the past, "production