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总会计师制是工业企业生产经营管理制度的组成部分,是改革经济管理体制,整顿企业经营管理的内容之一.目前,这一制度正在逐步建立.但是,与企业经营管理的其他制度相比,进度是比较迟缓的,已经建立总会计师的企业,其作用也没有得到充分的发挥.具体情况是:应该设置总会计师的企业多数没有设置,任命的总会计师还很少.如我们吉林化学工业公司是一个年实现利润两亿多,职工人数超过五万人的大型化工联合企业,现在公司任命总会计师1人,所属八个大、中型企业中任命总会计师1人,副总会计师1人,只占应任命总会计师企业数四分之一.就是已任命的总会计师,也是级、职不符,职、责不清.上述三名总会计师
The chief accountant system is an integral part of the production and operation management system of industrial enterprises and is one of the contents of reforming the economic management system and rectifying the operation and management of enterprises.At present, this system is being gradually established.However, compared with other systems of enterprise management, The progress is relatively slow, the establishment of the chief accountant of the enterprise, its role has not been fully demonstrated. The specific situation is: the majority of enterprises should be set up chief accountant did not set up, the total accountants appointed is still very small, such as our Jilin Chemical Industry Company Is a large-scale chemical conglomerate with a profit of more than 200 million yuan and a workforce of more than 50,000. Now the company appoints one chief accountant, one chief accountant and one deputy chief accountant in eight large and medium-sized enterprises Accounting for one-fourth of the total number of appointed accountants, that is, the chief accountants who have been appointed,